A plan to modernize dividends, allowing investors to know the dividend amount in advance, has been implemented this year, but corporations' dividend policies are still causing confusion, prompting advice for caution in year-end dividend stock investments.

According to Yuanta Securities on the 25th, 116 stocks in the KOSPI 200 implemented dividends as of Dec. 31 last year. Among them, the 'prior dividends, post-investment' corporations that announced they would declare the dividend record date after board resolution this year are less than half, at 54. The remaining 62 corporations have not made amendments related to the modernization of dividends.

Graphic=Son Min-kyun

'Prior dividends, post-investment' refers to establishing the dividend record date after the board of directors has confirmed the settlement of account dividends, rather than at year-end. Simply put, it involves moving the record date for receiving settlement of account dividends from year-end (Dec. 31) to around February to April, prior to the regular shareholders' meeting.

Go Kyung-bum, a researcher at Yuanta Securities, noted, 'Sectors with high dividend propensity, such as finance and automobiles, have established dividend confirmations after board resolutions,' but 'most corporations have not amended their articles and continued the existing dividend process.'

Yuanta Securities mentioned that there is a need to approach year-end dividends more cautiously. Researcher Go stated, 'Representative dividend stocks like GS, KT&G, and Kangwon Land also announced dividends post-board resolution, and some stocks have hinted at disclosures after February next year,' adding, 'From the perspective of short-term dividend momentum, that period does not seem to be short.'

As the proportion of ending dividend rights (the state of losing the right to receive dividends after the record date) decreases, the perceived impact of dividend rights on the market is expected to lessen. Researcher Go said, 'In the past, a dividend surprise could be expected from corporations whose fundamentals improved or whose shareholder return rates increased through upward adjustments in dividends per share (DPS), but that effect is also perceived to be diminishing.'

Researcher Go advised to pay attention to existing corporations with December-end dividend standards, which have somewhat ambiguous aspects regarding dividend disclosures amid the current confusion. He said, 'Among the stocks that have not changed their dividend record dates, it is essential to focus on those like Samsung Securities and Samsung Life, where DPS adjustments stand out.'