Dividend Assignment 2) IDENTIFY THE THEORY BEHIND THE DIVIDEND POLICY BEING USED BY EACH OF THE FOLLOWING FIRMS. AND BRIEFLY EXPLAIN YOUR ANSWERS. (ONE OR 2 SENTENCES PER FIRM.) Firm B is identical in almost every respect to firm A above - except for its dividend policy. It is also a successful, profitable high tech equipment manufacturer, but it has never paid dividends. It also just won a major patent case, and some managers at the firm are urging the Chief Financial Officer that now is the time to initiate a dividend, especially since Firm A has announced a dividend increase. The Chief Financial Officer replies: "I know our shareholders and I don't believe they want dividends." What dividend theory is he following