rexrex
It may have different economic results, but it may also attract a different class of shareholder (incl institutional shareholders) who may be interested in yield
I'd also prefer not receiving dividends, but for a small cap like this, it ultimately benefits all shareholders if it gets noticed by institutional investors who will increase visibility of the company, increase turnover of the shares, and also hopefully result in better price discovery.
Ann: Special Dividend, page-11
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