Influence of Transparency and Disclosures on the Dividend Distribution Decisions in the Firms: Do Profitability and Efficiency of Firms Matter?

Influence of Transparency and Disclosures on the Dividend Distribution Decisions in the Firms: Do Profitability and Efficiency of Firms Matter?

The purpose of this study is to determine if the impact of transparency and disclosure (TD) levels on shareholders’ current income (dividends) is moderated by technical efficiency (te) and profitability. The study employs econometrics on panel data from 78 BSE-listed enterprises across the 2016–2020...

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Bibliographic Details
Main Authors: Shailesh Rastogi, Geetanjali Pinto, Amit Kumar Pathak, Satyendra Pratap Singh, Arpita Sharma, Souvik Banerjee, Jagjeevan Kanoujiya, Pracheta Tejasmayee
Format: Article
Language:English
Published: MDPI AG 2023-12-01
Series:International Journal of Financial Studies
Subjects:
transparency and disclosure
corporate governance
dividends
efficiency
profitability
Online Access:https://www.mdpi.com/2227-7072/11/4/142

Internet

https://www.mdpi.com/2227-7072/11/4/142

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