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 wa...

This paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correcting entries, then the impact of these elements are investigated on the return on equity, revenue growth and economic value adde...

Dividend policy has long been an issue of interest in the financial literature. To date, a number of studies published on agency costs and dividend policy but most of them are on developed markets, It is well known that the emerging markets are quite different from developed markets in all respects. So, the existing published evidence is of limited relevance in identifying the influence of agen...

the aim of this study is to investigate the relationship between dividend policy with stock liquidity and information asymmetry considering the characteristics of the company as controlling variables in tehran stock exchange. for this purpose, all listed companies in tehran stock exchange as the statistical population was considered during the period 2009 to 2014, that after screening by simple...

This research aims to investigate the effects of dividend policies on a firms’ financial performance. The paper explores gap and then builds model using ROA, ROE, Tobin’s Q as dependent variables, rate decision payment independent variables. collected data statements 450 firms that are listing stock market Vietnam from 2008 2019. analysis results indicate has negative impact Vietnamese measured...

High dividend yields imply that either future dividend growth must be low, or future discount rates must be high, or both. While previous studies have focused on the predictability of expected returns from dividend yields, dividend yields also strongly predict future dividends, and the predictability of dividend growth is much stronger than discount rates returns at a 1-year horizon. Inference ...

We show that the dividend growth rate implied by the futures market is informative about (i) the expected dividend growth rate and (ii) the expected dividend risk premium. We model the dividend risk premium and explore its implications for the predictability of dividend growth and aggregate stock returns. We show that accounting for the dividend risk premium strengthens the predictability of di...