Examining the effect of the characteristics of the board of directors on the profit sharing policy with an emphasis on the moderating effect of the financial crisis in listed companies.
1
Assistant Professor, Program and Budget Department, Faculty of Humanities, Imam Hussein University (AS), Tehran, Iran
2
Master of Accounting, Islamic Azad University, Tehran, Iran.
Abstract
Dividend policy is one of the most important topics in financial management, the manager must decide how much of the company's profit to divide, and how much to reinvest in the company in the form of accumulated profit, so there are several factors in this field to make an effective decision. In this research, the characteristics of the board of directors, which include the variables of size, independence, number of meetings and leadership on profit distribution and the role of the financial crisis in the policy of profit distribution in listed companies, were conducted. In this regard, two main hypotheses, eight sub-hypotheses It was drawn and tested for this research. The research method, in terms of classification based on the goal, is of the type of applied research. In terms of method and nature, it is a correlational research. In this research, the aim is to investigate the relationship between independent and dependent variables. After selecting the sample and calculating the main research variables, the hypotheses were tested with the help of multivariate regression and using Excel and E.views software. The test results show that six sub-hypotheses are confirmed and two other sub-hypotheses are not confirmed.
shoghi, M., & rajabiyan, H. (2023). Examining the effect of the characteristics of the board of directors on the profit sharing policy with an emphasis on the moderating effect of the financial crisis in listed companies.. Scientific journal of motaher auditing studies, 1(1), 111-136.
MLA
mohammad shoghi; hasan rajabiyan. "Examining the effect of the characteristics of the board of directors on the profit sharing policy with an emphasis on the moderating effect of the financial crisis in listed companies.". Scientific journal of motaher auditing studies, 1, 1, 2023, 111-136.
HARVARD
shoghi, M., rajabiyan, H. (2023). 'Examining the effect of the characteristics of the board of directors on the profit sharing policy with an emphasis on the moderating effect of the financial crisis in listed companies.', Scientific journal of motaher auditing studies, 1(1), pp. 111-136.
VANCOUVER
shoghi, M., rajabiyan, H. Examining the effect of the characteristics of the board of directors on the profit sharing policy with an emphasis on the moderating effect of the financial crisis in listed companies.. Scientific journal of motaher auditing studies, 2023; 1(1): 111-136.
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