Accounting Information and Dividend Pay-Out in Nigerian Listed Oil and Gas Firms

Dividend pay-out policy plays an important role in firm’s decision to determine the amount be declared as dividend. The study aim analyse impact of accounting information on dividend listed oil and gas firms Nigerian Stock Exchange. employs use secondary data obtained from annual reports accounts. population is ten Nigeria Exchange, sample period covered by 2015-2019. panel nature regression was used data. result shows profitability having a positive significant relationship firm Nigeria. Whereas, liquidity revealed negative insignificant relationship. On other hand, size found influence Finally, relation respectively. This implies that individual investor who prefers high should invest profitable company, while management announce after considering their profit. Also, Investors are trying predict future dividends will therefore need get some relevance useful in. Furthermore, Managers may also when determining since they given for making.