Attributs de Surveillance, Caractéristiques de l'Entreprise
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Attributs de Surveillance, Caractéristiques de l'Entreprise

Attributs de Surveillance, Caractéristiques de l'Entreprise


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About the Book

Cette étude examine la relation entre la surveillance, les caractéristiques de l'entreprise et la politique de dividende des entreprises conglomérées cotées au Nigeria pour la période de 2010 à 2019. L'étude a utilisé des données de panel extraites des rapports annuels et des comptes des six (6) entreprises conglomérées cotées à la Bourse du Nigeria au 31 décembre 2019. L'étude a adopté un plan de recherche corrélationnel et la technique de régression des moindres carrés généralisés (GLS) pour l'analyse des données. L'étude a révélé que la rentabilité et la taille de l'entreprise ont un impact significatif sur le ratio de distribution de dividendes, tandis que la propriété institutionnelle a également un effet significatif sur le ratio de distribution de dividendes. Cependant, l'effet de levier s'est avéré statistiquement non significatif sur le ratio de distribution des dividendes. Il reste donc à la direction des conglomérats cotés en bourse au Nigeria à assurer un équilibre stable entre leurs potentiels de bénéfices passés, actuels et futurs et à être consciente de leurs investissements, de leur solvabilité à long terme et de la taille de l'entreprise lorsqu'il s'agit de prendre des décisions en matière de bénéfices, car il a été constaté empiriquement qu'ils ont un impact significatif sur la politique de dividendes des conglomérats cotés en bourse au Nigeria.


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Product Details
  • ISBN-13: 9786204072074
  • Publisher: Editions Notre Savoir
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 145 gr
  • ISBN-10: 6204072072
  • Publisher Date: 09 Sep 2021
  • Height: 229 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 152 mm


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