أثر حوكمة الشركات على سياسة توزيع الأرباح : دراسة لعينة من الشركات السعودية المدرجة

الملخص EN

Through this research we seek to determine the impact of corporate governance on dividend policy, where we take the characteristics of the board of directors as variables of governance, because the board of directors is the responsible of determining dividend policy, then we measure the impact of those variables on Dividend Payout Ratio in a group of Saudi listed firms.

This study found out a negative significant effect of independence board on dividend.

While there was no effect of the rest variables (board size, CEO duality, board ownership) on dividend.