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Document Type |
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Thesis |
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Document Title |
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" THE IMPACT OF ACCOUNTING INFORMATION ON DIVIDEND POLICY OF SAUDI COMMERCIAL BANKS :AN EMPIRICAL STUDY " " أثر المعلومات المحاسبية على سياسة توزيع الأرباح في البنوك التجارية السعودية : دراسة تطبيقية " |
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Subject |
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Faculty of Economics and Administration |
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Document Language |
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Arabic |
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Abstract |
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Abstract The Impact of Accounting Information on Dividend Policy of Saudi Commercial Banks: An Empirical Study Supervised By: Dr. Turki Omar Bugshan Prepared by: Ranya Mohammed Masoud The research aims to study the factors that affect the decision-making of distributing dividends or not paying them in Saudi commercial banks, and to identify the similarities and differences between the factors that affect the dividend policy among Saudi banks and other banks covered by previous studies. To achieve this goal, the researcher reviewed all previous studies and then selected six key factors, which are likely to impact on distribution of cash dividend (profitability, liquidity, financial structure, bank size, banks growth, percentage of past dividend). This study was applied on all Saudi commercial banks for the period between "2009 - 2012". Statistical tests were conducted to analyze the variables of the study (dependent and independent) using SPSS and EXCEL. The results of the study indicate that the policy of distributing cash dividend is directly affected by the percentage of dividend distributed in previous years compared to the results of previous studies. This shows that Saudi commercial banks follow a stable dividend policy in order to give some assurance to investors. Also, all other factors (profitability, liquidity, bank size, bank growth, and financial structure) do not affect the policy of cash dividends in Saudi commercial banks. However, they did affect in previous studies for some reasons, such as the small number of Saudi commercial banks compared to the number of banks in other countries which shown in previous studies, or the general economic environment for Saudi is different from other countries that have been applied by previous studies as all were emerging countries.Due to strong economy and the political stability in Saudi Arabia, the Saudi commercial banks have the ability to grow and the strength to deal with the changes in oil pric |
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Supervisor |
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Dr. Turki Omar Bugshan |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1439 AH
2018 AD |
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Added Date |
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Wednesday, April 11, 2018 |
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Researchers
| رانيا محمد مسعود | Masoud, Ranya Mohammed | Researcher | Master | |
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