The Moderating Role of Board Size on the Impact of Gender Diversity on Dividend Decisions
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Date
2024
Journal Title
Journal ISSN
Volume Title
Type
Other
Publisher
October University for Modern Sciences and Arts
Series Info
Faculty Of Management Graduation Project 2023- 2024;
Doi
Scientific Journal Rankings
Abstract
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.
Description
Keywords
جامعة أكتوبر للعلوم الحديثة و الأداب, MSA university, October university for modern sciences and arts, Gender Diversity, Dividend Decisions, Board Size, Firm Size
Citation
Faculty Of Management Graduation Project 2023- 2024