VALUE-UP Initiatives and Shareholder Return Policies: An Analysis of the Impact of Dividends and Share Cancellations on Firm Value

Hyoeun Kim¹ · SeongIl Jeon²

¹ Ph.D. Student, Dept. of Accounting, Chonnam National University, ² Professor, Dept. of Business Administration, Chonnam National University

DOI: https://doi.org/10.17287/kmr.2026.55.4.1557