...Obiajulu Chibuzo Okeke; Tony Abdoush; Emmanuel Tolulope Omonijo Purpose This study aims to examine the dividend policy practices of listed non-financial firms and the determinants and also the interactive effect of financial flexibility. It further compares the dividend policy practice of local...

...Thanh Thi Hoang; Huu Cuong Nguyen Purpose This study aims to investigate whether the extent of corporate disclosure, proxied by COVID-19-related disclosure, affects the dividend policy of listed firms. Design/methodology/approach The study uses a multinomial logistic regression model...

...Abdulaziz Alsultan; Khaled Hussainey Purpose The purpose of this paper is to examine the impact of financial reporting quality (FRQ) on dividend policy. This paper also examines the moderating role of corporate liquidity on the FRQ–dividend policy relationship. Design/methodology/approach...

...Hariem Abdullah; Aliya Zhakanova Isiksal; Razha Rasul Purpose This paper aims to examine the effect of dividend policy on firm value for financial sector in an emerging country. Furthermore, it examines the moderating effect of IFRS adoption and the abolishment of mandatory dividend payment policy...

... is an important mechanism that influences the value of firm, financing and dividend decisions. This paper aims to examine the impact of the ownership structures, i.e. managerial ownership, institutional ownership on financing and dividend policy. Design/methodology/approach The authors use panel data...

... based on Dechow et al.’s (1995) model on dividend policy. Design/methodology/approach This research will use panel data analysis to test the effect of earnings management on dividend policy. The authors selected 280, French non-financial companies, listed on the CAC All Tradable index...