أثر الرفع المالي و التدفقات النقدية التشغيلية و حجم الشركة على توزيع الأرباح : دراسة تطبيقية في البنوك التجارية الأردنية للفترة (2000-2011)‎

Abstract EN

This study aims at measuring the effect of Financial Leverage, Operating Cash Flow, and Size of Company on the decisions taken by Jordanian Commercial Banks on how profit is distributed for the period (2000-2011).

To achieve the goals of this study, multiple linear regression model was used to link the 7 variables in the study, which are: financial leverage, operating cash flow, size of the bank, bank profitability, sensitivity of operating cash, bank ownership, and collateral capacity.

While the dependent variable is presented by decisions, where two financial ratios are used to clarify this variables, which are: distribution per share to earning per share, and dividend to total assets.

The finding of the study indicates a statistically significant positive effect for the bank size and the bank profitability on decisions taken by Jordanian commercial banks, while there is a statistically significant negative effect for the financial leverage on decisions taken by Jordanian commercial banks