The Effect of Audit Committee’s Effectiveness on Dividend Payout Policy: Evidence from the Jordanian Firms

Nimer, Khalil; Warrad, Lina; Khuraisat, Ola

doi:10.5539/ijbm.v7n7p172

Cited by 18 publications

(13 citation statements)

References 13 publications

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“…The audit ISSN 2164-4063 2014 www.macrothink.org/ijld committee performs many of the main functions; while the main responsibility of the audit committee is to supervise and manage the process of financial reporting (Klein, 2002). In practice, Nimer, Warrad and Khuraisat (2012) found that the performance of the audit committees in Jordanian listed firms seem to be poor and ineffective due to the constraints on audit committees' members' work and also the weak independence of their members as their results have shown. They also showed that most of the audit committees' members have close relationships with the members of board of directors and the top management of the firms.…”

Section: The Relationship Between Audit Committee and Accounting Consmentioning

confidence: 97%

Does Corporate Governance Matter? Evidence from Accounting Conservatism Practices among Jordanian Listed Companies

Al-Sraheen¹,

Fadzil²,

Ismail³

2014

IJLD

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The problem in accounting conservatism practice has been the focus of everyone. In our view, it was attributed amongst other factors to the weak of corporate governance practices. Such study develops an empirical model on the association between some mechanisms of corporate governance and accounting conservatism in terms of foreign ownership, board independence, board size and audit committee, through choosing Jordanian listed companies as research sample. The data were collected through using the annual reports of 113 Jordanian companies for year 2011. Four hypotheses were developed in this study. Upon using the multiple regression analysis, three of them were significant while one was not. This study concludes that there is a positive and significant association between each of foreign ownership, board independence and audit committee and accounting conservatism. While a negative and insignificant relationship between board size and conservatism. In addition, this study opens up opportunities and provides avenues for more in-depth research related to the accounting conservatism.

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Section: The Relationship Between Audit Committee and Accounting Consmentioning

confidence: 97%

Does Corporate Governance Matter? Evidence from Accounting Conservatism Practices among Jordanian Listed Companies

Al-Sraheen¹,

Fadzil²,

Ismail³

2014

IJLD

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“…Regarding the results of the conducted studies, (Nimer et al, 2012) indicated that there is no relationship between the effectiveness of the external audit committee and the dividend decision in the Jordanian industrial companies. This is rather than using the survey list method to assess the effectiveness of audit committees, as we find on the other hand the results of a study indicating a relationship between the effectiveness of the external audit committee and the dividend decision in Egyptian industrial companies.…”

Section: Governance Mechanisms and Dividend Decisionmentioning

confidence: 96%

Maximizing Stockholder Wealth under Corporate Governance Mechanisms: Evidence from EGX

Wagdi¹,

Salman²,

Abouzeid³

2021

IJEF

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The study dealt the corporate governance mechanisms (CGM) to achieve the goal of maximizing stockholder wealth. That under the dividend decision is the crux of the agency problem. A quantitative sample of 15 companies listed on the Egyptian Stock Exchange for the period from 2005 to 2019. According to the quantitative analysis, the interpretation rate of corporate governance mechanisms is 60.97% of maximizing stockholder wealth in the Egyptian business environment. While the qualitative analysis included 417 individuals that have been examined according to a survey (questionnaire). The results concluded that there is a significant difference in the attitudes of stakeholders towards the role of CGM in determining dividend decision.

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“…Namun, ukuran komite audit belum dapat menjelaskan pengaruhnya terhadap kebijakan dividen di Indonesia. Nimer et al (2012) menyebutkan komite audit harus patuh dan tegas melaksanakan tanggung jawabnya sehingga tidak melakukan kegiatan menyimpang yang menghilangkan sikap independensinya. Selain keberadaannya, kurangnya kepatuhan dan efektivitas komite audit menjadi alasan insignifikan hasil pengujian.…”

Section: Pembahasanunclassified

Pengaruh atribut tata kelola dan karakteristik perusahaan terhadap kebijakan dividen pada perusahaan di BEI

Serly

Susanti

2021

JEM

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The dividend was a kind of return from portfolio investment. Firms in making dividend payment decisions are influenced by several motives. The main topic of the research was to determine the impact of corporate governance and firm characteristics on the decision of dividend policy. In here, corporate governance was focused on board characteristics consisting of board size, independent director, board meeting frequency, woman director, and audit committee size. While the firm characteristics were measured by size, profitability (ROA), and leverage. The research used companies data collected from Indonesia Stock Exchange. Companies data must available from the period 2015-2019 and resulted in 2.175 sample data. The research used the panel regression method. The result of the research proved that board size and profitability (ROA) significantly positively influenced the dividend policy. Board meeting frequency showed a positive effect on dividend per share, but no effect on dividend per asset. Otherwise, women directors and leverage reflected a significant negative effect with dividend per assets, but an insignificant effect on dividend per share. On the other hand, firm size, independent director, and audit committee size did not have any significant impact on dividend policy decisions.

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The Effect of Audit Committee’s Effectiveness on Dividend Payout Policy: Evidence from the Jordanian Firms

Cited by 18 publications

References 13 publications

Does Corporate Governance Matter? Evidence from Accounting Conservatism Practices among Jordanian Listed Companies

Does Corporate Governance Matter? Evidence from Accounting Conservatism Practices among Jordanian Listed Companies

Maximizing Stockholder Wealth under Corporate Governance Mechanisms: Evidence from EGX

Pengaruh atribut tata kelola dan karakteristik perusahaan terhadap kebijakan dividen pada perusahaan di BEI

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