مساهمة الحوكمة في ترشيد سياسة توزيع الأرباح : حالة مؤسسة مطاحن الجلفة

Abstract EN

This study aims to identify the distribution of profits and highlight their importance as one of the strategic decisions in the organization's policy, where there are several factors and considerations that governed and determined to be taken into account, such as the agency cost, taxes, the availability of liquidity at the enterprise level to cover the dividend .., all of these factors created a large dialectic between researchers and theorists.

This study also aims to show the impact of governance on the dividend policy, as a decisive arbiter in winning the discrepancy between the interests of shareholders and management, which reflect a set of corporate governance regulatory mechanisms at the institution that will serve all the actors in the organization