Dividend policy
has broader match: Payout policy

fees
label: Honorar @de
label: Umsatzprovision @de
label: income in addition to normal pay
label: percentage of profits
label: Nichtlohneinkommen @de
label: Tantieme @de
label: Gewinnanteil @de

Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
sub property of: label
definition: An alternative lexical label for a resource.

has broader match
sub property of: mappingRelation
sub property of: has broader
definition: skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

Verdeckte Gewinnausschüttung
has broader match: Payout policy

dividend policy
label: Dividendenpolitik @de
has broader match: Payout policy

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
label: Standard-Thesaurus Wirtschaft @de

Profit sharing
type: Concept
type: Descriptor
label: Gewinnbeteiligung @de
label: Betriebliche Ertragsbeteiligung @de
label: Tantiemen @de
label: Mitarbeiter-Erfolgsbeteiligung @de
label: Gain sharing
label: Erfolgsorientierte Vergütung @de
label: Ertragsbeteiligung @de
label: Erfolgsbeteiligung @de
related: Payout policy

Business policy
type: Descriptor
type: Concept
label: Betriebswirtschaftspolitik @de
label: Enterprise policy
label: Corporate policy
label: Betriebspolitik @de
label: Firmenpolitik @de
label: Unternehmenspolitik @de
label: Geschäftspolitik @de
narrower: Payout policy

Earnings management
type: Concept
type: Descriptor
label: Bilanzoptimierung @de
label: Jahresabschlusspolitik @de
label: Rechnungslegungspolitik @de
label: Creative accounting
label: Window dressing
label: Accounting policy
label: Bilanzpolitik @de
related: Payout policy

Dividend
type: Descriptor
type: Concept
label: Dividende @de
related: Payout policy

Profit appropriation
type: Descriptor
type: Concept
label: Gewinnverwendung @de
label: Gewinnverteilung @de
related: Payout policy

Payout policy
type: Concept
type: Descriptor
is part of: STW Thesaurus for Economics
gvkppn: 742092615
label: Gewinnausschüttung @de
label: Ausschüttungspolitik @de
label: Ausschüttung von Gewinn @de
label: Verdeckte Gewinnausschüttung @de
label: Dividend policy
label: Dividendenpolitik @de
has broader match: Aktiengesellschaft / Dividendenpolitik
broader: Business policy
broader: Financial statement
is in scheme: STW Thesaurus for Economics
has narrower match: Verdeckte Gewinnausschüttung
has narrower match: Verdeckte Ausschüttung
has narrower match: Dividend policy
has narrower match: dividend policy
related: Dividend
related: Profit appropriation
related: Earnings management
related: Profit sharing

Financial statement
type: Concept
type: Thsys
label: B.03.01.02 Jahresabschluss @de
label: Jahresabschluss @de
label: B.03.01.02 Financial statement
narrower: Payout policy
notation: B.03.01.02

Ausschüttung
label: Gewinnausschüttung @de

Verdeckte Ausschüttung
label: Verdeckte Gewinnausschüttung @de
has broader match: Payout policy

Aktiengesellschaft / Dividendenpolitik
label: Dividendenpolitik @de
has narrower match: Payout policy