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

  • Teber Zeghoud Laboratory of Requirements of the Promotion and Development of Emerging Economies in the Context of Integration into the Global Economy (LEPEM), University of Kasdi Merbah Ouargla

Keywords:

dividends, dividend policy, accruals quality, earnings management, earnings quality

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

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Published

2024-12-26

How to Cite

Zeghoud, T. (2024). 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. Journal of Economic and Financial Research, 11(1), 658–682. Retrieved from https://review.univ-oeb.dz/ojs.ecfi/index.php/jefr/article/view/56

Issue

Vol. 11 No. 1 (2024)

Section

Articles