Two friends are having a discussion around the appeal of dividend$-$paying stocks to investors. The first friend claims: $$it is well known in finance that dividends do not matter$.$ The second friend seems sceptical of this view and counters: $$with today$$s high interest rates any extra cash returning to investors is especially valuable$.$ Both friends now turn to you, as a student of finance, for your opinion. In $1-2$ paragraphs, what is your opinion on the matter?