Measuring and Analyzing the Relationship between Financial Leverage and the Dividend An Analytical Study of a Sample of Iraqi Joint Stock Companies
Alkut university college journal,
2022, Volume 2022, Issue 2022, Pages 552-563
AbstractThe study aimed to measure and analyze the relationship between the financial leverage and the dividend for a sample of companies listed in the Iraqi Stock Exchange, and a multiple regression model was chosen to test the hypothesis of the study, which stated that there was a variance in the effect of the explanatory variables (the leverage) on the dependent variable (the dividend divider). In order to achieve the objectives of the study, the financial statements of the companies listed on the Iraq Stock Exchange were relied upon during the period between 2012-2020, where the study sample was represented by (3) three companies listed in the market and from different sectors. The hypotheses were tested by analyzing the data using the ready-made statistical programming Minitab. The results of the study indicated that there is a positive and statistically significant effect of financial leverage on the profits distributions of the companies surveyed, and that the ratio of debt to equity was one of the important indicators in the dividend in a significant proportion, and it was consistent with the investment term.
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