This paper examines and tests the effect of different types of ownership structures on the dividend policy for corporate from accounting perspective in the Egyptian capital market. This research relies on inductive analytical approach and it adopts content analysis method (Content Analysis) through analysis of a sample of companies listed on the Egyptian Stock Exchange during the financial period from 2012 to 2014. we consider the environmental, institutional and cultural characteristics that companies operate in addition to the governance at the state level practices can affect the nature of the relationship beatween the ownership structure and the policy of dividend payments. The results showed that the presence of Large Shareholders Ownership does not affect the dividend policy also the results of the study indicate that managerial ownership does not affect the dividend policy. On the other hand, our results support that both state ownership and institutional ownership affect the dividend policy. We also find that foreign ownership affect the dividend policy. Finally our results do not support that the dispersion of ownership affect on the dividend policy.
El Saway, E. A. B. M. (2016). أثر اختلاف هیکل ملکیة الشرکات على سیاسة توزیعات الارباح. Journal of Alexandria University for Administrative Sciences, 53(2), 93-142. doi: 10.21608/acj.2016.62547
MLA
Efat Abo Bakr Mohamed El Saway. "أثر اختلاف هیکل ملکیة الشرکات على سیاسة توزیعات الارباح", Journal of Alexandria University for Administrative Sciences, 53, 2, 2016, 93-142. doi: 10.21608/acj.2016.62547
HARVARD
El Saway, E. A. B. M. (2016). 'أثر اختلاف هیکل ملکیة الشرکات على سیاسة توزیعات الارباح', Journal of Alexandria University for Administrative Sciences, 53(2), pp. 93-142. doi: 10.21608/acj.2016.62547
VANCOUVER
El Saway, E. A. B. M. أثر اختلاف هیکل ملکیة الشرکات على سیاسة توزیعات الارباح. Journal of Alexandria University for Administrative Sciences, 2016; 53(2): 93-142. doi: 10.21608/acj.2016.62547
)
مشاهدة على SCiNiTO