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文章基本信息

  • 标题:Ownership-Control Discrepancy and Dividend Policy: Evidence from Tunisia
  • 本地全文:下载
  • 作者:Moncef Guizani ; Mondher Kouki
  • 期刊名称:International Business Research
  • 印刷版ISSN:1913-9004
  • 电子版ISSN:1913-9012
  • 出版年度:2012
  • 卷号:5
  • 期号:1
  • 页码:127
  • DOI:10.5539/ibr.v5n1p127
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    This paper examines the relation between the ownership-control discrepancy and dividend policy of Tunisian firms. Using data of 44 Tunisian firms, the current study provides evidence in support of the expropriation hypothesis. The empirical results show that the largest shareholder maintains a controlling power measured by Banzhaf index in excess of his cash flow rights which, leads to a low level of dividend payout ratios. In contrast, when the control power is shared between multiple large shareholders, Tunisian firms are likely to pay large dividends.

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