The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin
This study employs the role of corporate taxation and internal factors on dividend pay-out policy of the most high dividend distribution by the public listed company of food manufacturing industry in Malaysia. Earning after tax is divided into two proportions which is retained earnings and dividend...
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my.uitm.ir.798652023-07-21T07:19:03Z https://ir.uitm.edu.my/id/eprint/79865/ The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin Awaluddin, Nureen Dividends. Stock dividends. Dividend reinvestment Revenue. Taxation. Internal revenue This study employs the role of corporate taxation and internal factors on dividend pay-out policy of the most high dividend distribution by the public listed company of food manufacturing industry in Malaysia. Earning after tax is divided into two proportions which is retained earnings and dividend pay-out ratio. It is important decision for the company whether to distribute more on reinvestment for the company or concern about the shareholders by given the high dividend pay-out. By integrating the corporate tax and internal factors with the dividend distribution to the shareholders, this relation may reflect preferences of the firms to the interests of paid a high dividend to their shareholders. The sample of this study is taken from the food manufacturing industry of Malaysia and chooses five public listed companies in Main Market of Bursa Malaysia. The data is collected for the period of 10 years from the year 2006-2015. This study use panel data approach to analyze the relationship between corporate tax and internal factors on dividend pay-out policy. E-views are used in this study to test the significant of the relationship between independent variables and dependent variable. The results show that corporate tax and profitability have positive significant relationship on dividend pay-out policy whereas leverage and size of firm do not have significant relationship on dividend pay-out policy. 2016-06 Student Project NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/79865/1/79865.pdf The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin. (2016) [Student Project] (Submitted) |
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Dividends. Stock dividends. Dividend reinvestment Revenue. Taxation. Internal revenue Awaluddin, Nureen The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin |
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This study employs the role of corporate taxation and internal factors on dividend pay-out policy of the most high dividend distribution by the public listed company of food manufacturing industry in Malaysia. Earning after tax is divided into two proportions which is retained earnings and dividend pay-out ratio. It is important decision for the company whether to distribute more on reinvestment for the company or concern about the shareholders by given the high dividend pay-out. By integrating the corporate tax and internal factors with the dividend distribution to the shareholders, this relation may reflect preferences of the firms to the interests of paid a high dividend to their shareholders. The sample of this study is taken from the food manufacturing industry of Malaysia and chooses five public listed companies in Main Market of Bursa Malaysia. The data is collected for the period of 10 years from the year 2006-2015. This study use panel data approach to analyze the relationship between corporate tax and internal factors on dividend pay-out policy. E-views are used in this study to test the significant of the relationship between independent variables and dependent variable. The results show that corporate tax and profitability have positive significant relationship on dividend pay-out policy whereas leverage and size of firm do not have significant relationship on dividend pay-out policy. |
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Student Project |
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Awaluddin, Nureen |
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Awaluddin, Nureen |
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Awaluddin, Nureen |
title |
The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin |
title_short |
The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin |
title_full |
The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin |
title_fullStr |
The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin |
title_full_unstemmed |
The impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in Malaysia" / Nureen Awaluddin |
title_sort |
impact of corporate tax and internal factors on dividend pay-out policy "evidence from food manufacturing industry in malaysia" / nureen awaluddin |
publishDate |
2016 |
url |
https://ir.uitm.edu.my/id/eprint/79865/1/79865.pdf https://ir.uitm.edu.my/id/eprint/79865/ |
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1772815565717504000 |
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13.211869 |