Browsing by Author "Sabrey, Abanoub Refaat"

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    The Moderating Role of Board Size on the Impact of Gender Diversity on Dividend Decisions
    (October University for Modern Sciences and Arts, 2024) Sabrey, Abanoub Refaat; Samir, Beshoy Maged
    Abstract: This study aims to examine the relationship between Gender Diversity and Dividend Decision. Also, the moderating effect of board size has been analyzed on the relationship of Gender Diversity and Dividend Decision. Gender Diversity is the independent variable which is measured by the number of females on the board. While Dividend Decision is the dependent variable which is measured by total dividend divided net income. Moreover, the moderating variable which is Board Size measured by number of board directors. Also, there are some control variables which are Firm Size and Firm Profitability. Firm size measured by natural logarithm of total assets. While Firm Profitability measured by net income divided total assets. The sample of this study consisted of 40 Egyptian companies listed in EGX100 from 2018 to 2022 with 200 observations. We use the descriptive, correlation, and panel data analysis to test the research hypothesis. Finally, the results showed that Gender Diversity has negative significant relation on Dividend Decisions. Also, the results showed that Board Size has no effect on the relationship between gender diversity and dividend decisions.