أثر الرافعة المالية في عائد توزيعات الأرباح : دراسة تطبيقية على شركات المساهمة السعودية
Other Title(s)
The effect of financial leverage on dividend yield : an applied study on Saudi joint stock companies
Author
Source
مجلة العلوم الاقتصادية و الإدارية و القانونية
Issue
Vol. 6, Issue 9 (31 Mar. 2022), pp.17-34, 18 p.
Publisher
Publication Date
2022-03-31
Country of Publication
Palestine (Gaza Strip)
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study aimed to identify the impact of financial leverage on the return on dividends in Saudi joint stock companies during the period 2010-2019.
The study sample consisted of (51) companies, which distributed their profits during the study years, and the study relied on the data published in the financial reports.
The results of the study concluded that there is no statistically significant effect (of leverage, company size, company age) on the dividend yield, but there is a positive relationship, but it is not statistically significant.
Dividend yield, but there is a negative but not statistically significant relationship.
It recommended the need for companies to use borrowed funds that achieve a return on investment that exceeds the cost of financing on loans, and for financial leverage to have a tangible impact on the return on dividends.
With a study that takes into account the inflation factor and the economic situation, to come up with results that benefit decision makers, whichever is more appropriate for financial leverage, financing by ownership or indebtedness, or deferring and reducing the degree of financial leverage that maximizes the return on dividends, taking into account the return on investment in companies.
American Psychological Association (APA)
العسيري، معدي علي حسن. 2022. أثر الرافعة المالية في عائد توزيعات الأرباح : دراسة تطبيقية على شركات المساهمة السعودية. مجلة العلوم الاقتصادية و الإدارية و القانونية،مج. 6، ع. 9، ص ص. 17-34.
https://search.emarefa.net/detail/BIM-1439685
Modern Language Association (MLA)
العسيري، معدي علي حسن. أثر الرافعة المالية في عائد توزيعات الأرباح : دراسة تطبيقية على شركات المساهمة السعودية. مجلة العلوم الاقتصادية و الإدارية و القانونية مج. 6، ع. 9 (آذار 2022)، ص ص. 17-34.
https://search.emarefa.net/detail/BIM-1439685
American Medical Association (AMA)
العسيري، معدي علي حسن. أثر الرافعة المالية في عائد توزيعات الأرباح : دراسة تطبيقية على شركات المساهمة السعودية. مجلة العلوم الاقتصادية و الإدارية و القانونية. 2022. مج. 6، ع. 9، ص ص. 17-34.
https://search.emarefa.net/detail/BIM-1439685
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 33-34
Record ID
BIM-1439685