مجلة البحوث الاقتصادية والمالية
Volume 11, Numéro 1, Pages 658-682
2024-06-30
The Effect Of The Dividends Policy On The Earnings Quality Empirical Study On A Set Of Companies Listed In The Saudi Stock Exchange During 2017-2021
Authors : Zeghoud Teber .
Abstract
This study aims to examine the effect of the dividends policy on the earnings quality of a sample of 18 companies listed on the Saudi Stock Exchange during 2017-2021. To do so, the study relied on building two Panel Data Models, which included the earnings quality as a dependent variable and the dividends policy (the decision of paying the dividends and the dividends ratio) as an independent variable; in addition to some other variables that affect that relation The study concluded that there is no relation between the decision to pay or not to pay the dividends and the earnings quality in the companies listed on the Saudi Stock Exchange. Besides, there is a direct relation between the dividends ratio and the earnings quality in the companies listed on the Saudi Stock Exchange
Keywords
dividends ; dividend policy ; accruals quality ; earnings management ; earnings quality
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