How to cite this paper
Soda, M., Makhlouf, M., Oroud, Y., Alshehadeh, A., Omari, R & Al-Khawaja, H. (2023). Does the audit quality have any moderating impact on the relationship between ownership structure and dividends? Evidence from Jordan.Uncertain Supply Chain Management, 11(4), 1789-1800.
Refrences
Abu-Khashabah, A. (2022). The Extent to Which the State Companies May Recourse against Employees Following Their Negligence Caused Damages. Journal of the Gulf and Arabian Peninsula Studies, 48(185), 209-243. doi:10.34120/0382-048-185-005
Al-Gharaibeh, M., Zurigat, Z. and Al-Harahsheh, K. (2013). The effect of ownership structure on dividends policy in Jordanian companies. Interdisciplinary journal of contemporary research in business, 4, 769-796.
Al-Khawaja, H. A., Yamin, I., & Alshehadeh, A. (2023). The COVID_19 Pandemic’s Effects on Fintech in Banking Sector. Review of Economics and Finance, 21, 316-322. doi: 10.55365/1923.x2023.21.30
Almutairi, S., & Albloshi, H. (2022). Public Policy Making in Kuwait The Northern Economic Project as a Case Study. Journal of the Gulf and Arabian Peninsula Studies, 48(185), 161-208. doi:10.34120/0382-048-185-004
Al-Najjar, B., & Kilincarslan, E. (2016). The effect of ownership structure on dividend policy: evidence from Turkey. Corporate Governance: The international journal of business in society, 16(1), 135-161.
Al-Najjar, B., & Kilincarslan, E. (2019). What do we know about the dividend puzzle?–A literature survey. International Journal of Managerial Finance, 15(2), 205-235.
Alrai, A. F. (2023). Investigating and Inferring Crimes through Artificial Intelligence Systems. Al-Zaytoonah University of Jordan Journal for Legal studies, 4(1), 156-175.
Alshammari, T. (2022). Efficiency Effect of Managing Working Capital on the Performance of GCC Listed Firms. Journal of the Gulf and Arabian Peninsula Studies, 48(186), 29-64. doi:10.34120/0382-048-186-001
Alshehadeh, A. R., & Al-Khawaja, H. A. (2022). Financial Technology as a Basis for Financial Inclusion and its Impact on Profitability: Evidence from Commercial Banks. International Journal of Advance Software Computing Applications, 14(2).
Alshehadeh, A., Alia, M., Jaradat, Y., Injadat, E., & Al-khawaja, H. (2023). Big data analytics techniques and their impacts on reducing information asymmetry: Evidence from Jordan. International Journal of Data and Network Science, 7(3), 1259-1266.
Alani, R., & Makhlouf, M. H. (2023). Does Ownership Structure Moderate the Relationship Between Corporate Governance and Corporate Social Responsibility Disclosures? Evidence from Emerging Countries. International Conference on Business and Technology, Springer, 1347-1360.
Almarayeh, T. S., Aibar-Guzmán, B., & Abdullatif, M. (2020). Does audit quality influence earnings management in emerging markets? Evidence from Jordan:¿ Influye la calidad de la auditoría en la gestión de resultados en los mercados emergentes? Evidencia de Jordania. Revista de Contabilidad-Spanish Accounting Review, 23, 64-74.
Alshammari, S. (2014). Corporate governance and audit quality: the case of Kuwait. Bond University.
Al-Omoush, K. S., Yaseen, S. G., & Qirem, I. A. E. (2022). The Impact of the COVID 19 Shock on Intention to Adopt Social Commerce. In Digital Economy, Business Analytics, and Big Data Analytics Applications (pp. 87-100). Cham: Springer International Publishing.
Alzoubi, E. S. S. (2016). Audit quality and earnings management: evidence from Jordan. Journal of Applied Accounting Research.
Anderson, R. C., & Reeb, D. M. (2004). Board composition: Balancing family influence in S&P 500 firms. Administrative science quarterly, 49, 209-237.
Arora, R. K., & Srivastava, A. (2021). Ownership concentration and dividend payout in emerging markets: Evidence from India. Global Business Review, 22, 1276-1288.
Bakri, M. A. (2021). Moderating effect of audit quality: The case of dividend and firm value in Malaysian firms. Cogent Business & Management, 8, 2004807.
Baltagi, B. H. (2008). Forecasting with panel data. Journal of forecasting, 27, 153-173.
Bataineh, H. (2021). The impact of ownership structure on dividend policy of listed firms in Jordan. Cogent Business & Management, 8, 1863175.
Bohdanowicz, L. (2016). Własność menedżerska w polskich spółkach publicznych, Wydawnictwo Uniwersytetu Łódzkiego.
Boonyanet, W., & Promsen, W. (2020). The mediating effects of audit quality on the relationship between corporate governance and cash dividends. Chulalongkorn Business Review, 42, 30-53.
Boshnak, H. A. (2021). The impact of board composition and ownership structure on dividend payout policy: evidence from Saudi Arabia. International Journal of Emerging Markets.
Charlier, P., & Du Boys, C. (2011). Gouvernance familiale et politique de distribution aux actionnaires. Finance Contrôle Stratégie, 14, 5-31.
Choi, Y. M., & Park, K. (2019). Foreign ownership, agency costs, and long-term firm growth: evidence from Korea. Sustainability, 11, 1599.
Claessens, S., & Yurtoglu, B. B. (2013). Corporate governance in emerging markets: A survey. Emerging markets review, 15, 1-33.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3, 183-199.
Driscoll, J. C., & Kraay, A. C. (1998). Consistent covariance matrix estimation with spatially dependent panel data. Review of economics and statistics, 80, 549-560.
Easterbrook, F. H. (1984). Two agency-cost explanations of dividends. The American economic review, 74, 650-659.
Eshleman, J. D., & Guo, P. (2014). Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. Auditing: a journal of practice & theory, 33, 117-138.
Fairchild, R. (2010). Dividend policy, signalling and free cash flow: an integrated approach. Managerial Finance.
Guizani, M., & Abdalkrim, G. (2021). Ownership structure and audit quality: the mediating effect of board independence. Corporate Governance: The International Journal of Business in Society, 21(5), 754-774.
Hail, L., Tahoun, A. and Wang, C. (2014). Dividend payouts and information shocks. Journal of Accounting Research, 52, 403-456.
Harada, K., & Nguyen, P. (2011). Ownership concentration and dividend policy in Japan. Managerial Finance, 37(4).
Harakeh, M., Matar, G., & Sayour, N. (2020). Information asymmetry and dividend policy of Sarbanes-Oxley Act. Journal of Economic Studies, 47(6), 1507-1532.
Hasan, M. B., Wahid, A. N., Amin, M. R., & Hossain, M. D. (2021). Dynamics between ownership structure and dividend policy: evidence from Bangladesh. International Journal of Emerging Markets, 18(3), 588-606.
Hay, D., & Davis, D. (2004). The voluntary choice of an auditor of any level of quality. Auditing: A journal of practice & theory, 23, 37-53.
Isakov, D., & Weisskopf, J.-P. (2015). Pay-out policies in founding family firms. Journal of Corporate Finance, 33, 330-344.
Jensen, M. C. and Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance. Gower.
Jeon, J. Q., Lee, C. and Moffett, C. M. (2011). Effects of foreign ownership on payout policy: Evidence from the Korean market. Journal of Financial Markets, 14, 344-375.
Khan, A. (2022). Ownership structure, board characteristics and dividend policy: evidence from Turkey. Corporate Governance: The international journal of business in society, 22(2), 340-363.
Kilincarslan, E. (2021). The influence of board independence on dividend policy in controlling agency problems in family firms. International Journal of Accounting & Information Management, 29(4), 552-582.
Kılınçarslan, E. (2018). The factors determining the dividend policy of financial firms listed on the Borsa Istanbul. Boğaziçi Journal Review of Social, Economic and Administrative Studies, 32, 75-109.
Kouki, M., & Guizani, M. (2009). Ownership structure and dividend policy evidence from the Tunisian stock market. European Journal of Scientific Research, 25, 42-53.
Mahdavi, G., Monfared Maharlouie, M., Ebrahimi, F., & Sarikhani, M. (2011). The impact of corporate governance on auditor choice. International Research Journal of Finance and Economics, 68.
Makhlouf, M., & Al-Sufy, F. (2018). Ownership concentration and going concern: Evidence from jordanian listed firms. International Journal of Business and Management, 13, 139-147.
Makhlouf, M., Laili, N. H., Ramli, N. A., Al-Sufy, F., & Basah, M. Y. (2018). Board of directors, firm performance and the moderating role of family control in Jordan. Academy of Accounting and Financial Studies Journal, 22, 1-15.
Makhlouf, M. H. (2022). Audit committee and impression management in financial annual reports: evidence from Jordan. EuroMed Journal of Business.
Makhlouf, M. H., Soda, M. Z., Oroud, Y. and Ramadan, A. H. (2022). The moderating effect of audit quality on the relationship between information asymmetry and earnings management: evidence from Jordan. Afro-Asian Journal of Finance and Accounting, 12, 165-177.
Mancinelli, L., & Ozkan, A. (2006). Ownership structure and dividend policy: Evidence from Italian firms. European Journal of Finance, 12, 265-282.
Mathuva, D. M., Mboya, J. K. and McFie, J. B. (2017). Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country. Journal of Applied Accounting Research, 18(2), 162-184.
Megeid, A., & Sobhy, N. (2021). The Effect of Ownership Structure, Board Size and Firm Value on Corporate Financial Leverage and Dividends Policy: An Applied Study. الفکر المحاسبى, 25, 162-201.
Mehdi, M., Sahut, J.-M., & Teulon, F. (2017). Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis? Journal of applied accounting research, 18(3), 274-297.
Mehmood, R., Hunjra, A. I., & Chani, M. I. (2019). The impact of corporate diversification and financial structure on firm performance: evidence from South Asian countries. Journal of Risk and Financial Management, 12, 49.
Miller, D., Amore, M. D., Quarato, F., & Corbetta, G. (2022). Family Ownership Dispersion and Dividend Payout in Family Firms. Journal of Family Business Strategy, 13, 100436.
Miller, M. H.. & Modigliani, F. (1961). Dividend policy, growth, and the valuation of shares. the Journal of Business, 34, 411-433.
Moutinho, V., Cerqueira, A., & Brandao, E. (2012). Audit fees and firm performance. Available at SSRN 2180020.
Mulyani, E., Singh, H., & Mishra, S. (2016). Dividends, leverage, and family ownership in the emerging Indonesian market. Journal of International Financial Markets, Institutions and Money, 43, 16-29.
Okerekeoti, C. U. (2022a). Effect of Audit Fees on Audit Quality of Quoted Industrial Goods Firms in Nigeria.
Okerekeoti, C. U. (2022b). Effect Of Managerial Ownership On Audit Quality Of Quoted Companies In Nigeria.
Okerekeoti, C. U. (2022c). MANAGERIAL OWNERSHIP AND DIVIDEND POLICY OF FOOD PRODUCTION COMPANIES IN NIGERIA. Journal homepage: www. ijrpr. com ISSN, 2582, 7421.
Ph, Y. H. K., Rhim, J. C., & Friesner, D. L. (2007). Interrelationships among capital structure, dividends, and ownership: evidence from South Korea. Multinational Business Review, 15, 25-42.
Pieloch-Babiarz, A. (2019). Diversified Ownership Structure and Dividend Pay‑outs of Publicly Traded Companies. Acta Universitatis Lodziensis. Folia Oeconomica, 6, 93-110.
Reyna, J. M. S. M. (2017). Ownership structure and its effect on dividend policy in the Mexican context. Contaduría y Administración, 62, 1199-1213.
Shleifer, A., & Vishny, R. W. (1986). Large shareholders and corporate control. Journal of political economy, 94, 461-488.
Soda, M. Z., Makhlouf, M., Oroud, Y., & Al Omari, R. (2022). Is firms’ profitability affected by working capital management? A novel market-based evidence in Jordan. Cogent Business & Management, 9, 2049671.
Tahir, H., Masri, R., & Rahman, M. (2020a). Corporate board attributes and dividend pay-out policy: Mediating role of financial leverage. The Journal of Asian Finance, Economics and Business, 7, 167-181.
Tahir, H., Masri, R., & Rahman, M. M. (2020b). Impact of board attributes on the firm dividend payout policy: evidence from Malaysia. Corporate Governance: The International Journal of Business in Society.
Tayachi, T., Hunjra, A. I., Jones, K., Mehmood, R., & Al-Faryan, M. A. S. (2021). How does ownership structure affect the financing and dividend decisions of firm? Journal of Financial Reporting and Accounting, 21(3), 729-746.
Thanatawee, Y. (2013). Ownership structure and dividend policy: Evidence from Thailand. International Journal of Economics and Finance, 5, 121-132.
Thompson, E. K., & Manu, S. A. (2021). The impact of board composition on the dividend policy of US firms. Corporate Governance: The International Journal of Business in Society.
Ting, I. W. K., Kweh, Q. L., & Somosundaram, K. (2017). Ownership concentration, dividend payout and firm performance: The case of Malaysia. Malaysian Journal of Economic Studies, 54, 269-280.
Trabelsi, D., Aziz, S., & Lilti, J. J. (2019). A behavioral perspective on corporate dividend policy: evidence from France. Corporate Governance: The international journal of business in society, 19(1), 102-119.
Trinugroho, I., Agusman, A. and Tarazi, A. (2014). Why have bank interest margins been so high in Indonesia since the 1997/1998 financial crisis? Research in International Business and Finance, 32, 139-158.
Ullah, H., Fida, A., & Khan, S. (2012). The impact of ownership structure on dividend policy evidence from emerging markets KSE-100 Index Pakistan. International Journal of Business and Social Science, 3.
Vo, D. H., & Nguyen, V. (2014). Managerial ownership, leverage and dividend policies: Empirical evidence from Vietnam’s listed firms. International journal of economics and finance, 6, 274-284.
Widiatmoko, J., Badjuri, A., Irsad, M. and Adhipratama, A. A. (2021). Ownership Structure on Dividend Policy and Its Impact on Firm Value. The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020), 2021. Atlantis Press, 405-408.
Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data, MIT press.
Wypych, M. (2015). Koncentracja własności a wypłata dywidend na przykładzie przemysłowych spółek giełdowych. Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 783-792.
Zainudin, R., Mahdzan, N. S. and Yet, C. H. (2018). Dividend policy and stock price volatility of industrial products firms in Malaysia. International Journal of Emerging Markets, 13(1), 203-217.
Zeb, A., Hussain, A., & Rahman, A. (2019). Earnings Management and Dividend Policy: Testing Audit Quality for the Moderating Effect. Journal of Business & Tourism, 5, 45-54.
Al-Gharaibeh, M., Zurigat, Z. and Al-Harahsheh, K. (2013). The effect of ownership structure on dividends policy in Jordanian companies. Interdisciplinary journal of contemporary research in business, 4, 769-796.
Al-Khawaja, H. A., Yamin, I., & Alshehadeh, A. (2023). The COVID_19 Pandemic’s Effects on Fintech in Banking Sector. Review of Economics and Finance, 21, 316-322. doi: 10.55365/1923.x2023.21.30
Almutairi, S., & Albloshi, H. (2022). Public Policy Making in Kuwait The Northern Economic Project as a Case Study. Journal of the Gulf and Arabian Peninsula Studies, 48(185), 161-208. doi:10.34120/0382-048-185-004
Al-Najjar, B., & Kilincarslan, E. (2016). The effect of ownership structure on dividend policy: evidence from Turkey. Corporate Governance: The international journal of business in society, 16(1), 135-161.
Al-Najjar, B., & Kilincarslan, E. (2019). What do we know about the dividend puzzle?–A literature survey. International Journal of Managerial Finance, 15(2), 205-235.
Alrai, A. F. (2023). Investigating and Inferring Crimes through Artificial Intelligence Systems. Al-Zaytoonah University of Jordan Journal for Legal studies, 4(1), 156-175.
Alshammari, T. (2022). Efficiency Effect of Managing Working Capital on the Performance of GCC Listed Firms. Journal of the Gulf and Arabian Peninsula Studies, 48(186), 29-64. doi:10.34120/0382-048-186-001
Alshehadeh, A. R., & Al-Khawaja, H. A. (2022). Financial Technology as a Basis for Financial Inclusion and its Impact on Profitability: Evidence from Commercial Banks. International Journal of Advance Software Computing Applications, 14(2).
Alshehadeh, A., Alia, M., Jaradat, Y., Injadat, E., & Al-khawaja, H. (2023). Big data analytics techniques and their impacts on reducing information asymmetry: Evidence from Jordan. International Journal of Data and Network Science, 7(3), 1259-1266.
Alani, R., & Makhlouf, M. H. (2023). Does Ownership Structure Moderate the Relationship Between Corporate Governance and Corporate Social Responsibility Disclosures? Evidence from Emerging Countries. International Conference on Business and Technology, Springer, 1347-1360.
Almarayeh, T. S., Aibar-Guzmán, B., & Abdullatif, M. (2020). Does audit quality influence earnings management in emerging markets? Evidence from Jordan:¿ Influye la calidad de la auditoría en la gestión de resultados en los mercados emergentes? Evidencia de Jordania. Revista de Contabilidad-Spanish Accounting Review, 23, 64-74.
Alshammari, S. (2014). Corporate governance and audit quality: the case of Kuwait. Bond University.
Al-Omoush, K. S., Yaseen, S. G., & Qirem, I. A. E. (2022). The Impact of the COVID 19 Shock on Intention to Adopt Social Commerce. In Digital Economy, Business Analytics, and Big Data Analytics Applications (pp. 87-100). Cham: Springer International Publishing.
Alzoubi, E. S. S. (2016). Audit quality and earnings management: evidence from Jordan. Journal of Applied Accounting Research.
Anderson, R. C., & Reeb, D. M. (2004). Board composition: Balancing family influence in S&P 500 firms. Administrative science quarterly, 49, 209-237.
Arora, R. K., & Srivastava, A. (2021). Ownership concentration and dividend payout in emerging markets: Evidence from India. Global Business Review, 22, 1276-1288.
Bakri, M. A. (2021). Moderating effect of audit quality: The case of dividend and firm value in Malaysian firms. Cogent Business & Management, 8, 2004807.
Baltagi, B. H. (2008). Forecasting with panel data. Journal of forecasting, 27, 153-173.
Bataineh, H. (2021). The impact of ownership structure on dividend policy of listed firms in Jordan. Cogent Business & Management, 8, 1863175.
Bohdanowicz, L. (2016). Własność menedżerska w polskich spółkach publicznych, Wydawnictwo Uniwersytetu Łódzkiego.
Boonyanet, W., & Promsen, W. (2020). The mediating effects of audit quality on the relationship between corporate governance and cash dividends. Chulalongkorn Business Review, 42, 30-53.
Boshnak, H. A. (2021). The impact of board composition and ownership structure on dividend payout policy: evidence from Saudi Arabia. International Journal of Emerging Markets.
Charlier, P., & Du Boys, C. (2011). Gouvernance familiale et politique de distribution aux actionnaires. Finance Contrôle Stratégie, 14, 5-31.
Choi, Y. M., & Park, K. (2019). Foreign ownership, agency costs, and long-term firm growth: evidence from Korea. Sustainability, 11, 1599.
Claessens, S., & Yurtoglu, B. B. (2013). Corporate governance in emerging markets: A survey. Emerging markets review, 15, 1-33.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3, 183-199.
Driscoll, J. C., & Kraay, A. C. (1998). Consistent covariance matrix estimation with spatially dependent panel data. Review of economics and statistics, 80, 549-560.
Easterbrook, F. H. (1984). Two agency-cost explanations of dividends. The American economic review, 74, 650-659.
Eshleman, J. D., & Guo, P. (2014). Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. Auditing: a journal of practice & theory, 33, 117-138.
Fairchild, R. (2010). Dividend policy, signalling and free cash flow: an integrated approach. Managerial Finance.
Guizani, M., & Abdalkrim, G. (2021). Ownership structure and audit quality: the mediating effect of board independence. Corporate Governance: The International Journal of Business in Society, 21(5), 754-774.
Hail, L., Tahoun, A. and Wang, C. (2014). Dividend payouts and information shocks. Journal of Accounting Research, 52, 403-456.
Harada, K., & Nguyen, P. (2011). Ownership concentration and dividend policy in Japan. Managerial Finance, 37(4).
Harakeh, M., Matar, G., & Sayour, N. (2020). Information asymmetry and dividend policy of Sarbanes-Oxley Act. Journal of Economic Studies, 47(6), 1507-1532.
Hasan, M. B., Wahid, A. N., Amin, M. R., & Hossain, M. D. (2021). Dynamics between ownership structure and dividend policy: evidence from Bangladesh. International Journal of Emerging Markets, 18(3), 588-606.
Hay, D., & Davis, D. (2004). The voluntary choice of an auditor of any level of quality. Auditing: A journal of practice & theory, 23, 37-53.
Isakov, D., & Weisskopf, J.-P. (2015). Pay-out policies in founding family firms. Journal of Corporate Finance, 33, 330-344.
Jensen, M. C. and Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance. Gower.
Jeon, J. Q., Lee, C. and Moffett, C. M. (2011). Effects of foreign ownership on payout policy: Evidence from the Korean market. Journal of Financial Markets, 14, 344-375.
Khan, A. (2022). Ownership structure, board characteristics and dividend policy: evidence from Turkey. Corporate Governance: The international journal of business in society, 22(2), 340-363.
Kilincarslan, E. (2021). The influence of board independence on dividend policy in controlling agency problems in family firms. International Journal of Accounting & Information Management, 29(4), 552-582.
Kılınçarslan, E. (2018). The factors determining the dividend policy of financial firms listed on the Borsa Istanbul. Boğaziçi Journal Review of Social, Economic and Administrative Studies, 32, 75-109.
Kouki, M., & Guizani, M. (2009). Ownership structure and dividend policy evidence from the Tunisian stock market. European Journal of Scientific Research, 25, 42-53.
Mahdavi, G., Monfared Maharlouie, M., Ebrahimi, F., & Sarikhani, M. (2011). The impact of corporate governance on auditor choice. International Research Journal of Finance and Economics, 68.
Makhlouf, M., & Al-Sufy, F. (2018). Ownership concentration and going concern: Evidence from jordanian listed firms. International Journal of Business and Management, 13, 139-147.
Makhlouf, M., Laili, N. H., Ramli, N. A., Al-Sufy, F., & Basah, M. Y. (2018). Board of directors, firm performance and the moderating role of family control in Jordan. Academy of Accounting and Financial Studies Journal, 22, 1-15.
Makhlouf, M. H. (2022). Audit committee and impression management in financial annual reports: evidence from Jordan. EuroMed Journal of Business.
Makhlouf, M. H., Soda, M. Z., Oroud, Y. and Ramadan, A. H. (2022). The moderating effect of audit quality on the relationship between information asymmetry and earnings management: evidence from Jordan. Afro-Asian Journal of Finance and Accounting, 12, 165-177.
Mancinelli, L., & Ozkan, A. (2006). Ownership structure and dividend policy: Evidence from Italian firms. European Journal of Finance, 12, 265-282.
Mathuva, D. M., Mboya, J. K. and McFie, J. B. (2017). Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country. Journal of Applied Accounting Research, 18(2), 162-184.
Megeid, A., & Sobhy, N. (2021). The Effect of Ownership Structure, Board Size and Firm Value on Corporate Financial Leverage and Dividends Policy: An Applied Study. الفکر المحاسبى, 25, 162-201.
Mehdi, M., Sahut, J.-M., & Teulon, F. (2017). Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis? Journal of applied accounting research, 18(3), 274-297.
Mehmood, R., Hunjra, A. I., & Chani, M. I. (2019). The impact of corporate diversification and financial structure on firm performance: evidence from South Asian countries. Journal of Risk and Financial Management, 12, 49.
Miller, D., Amore, M. D., Quarato, F., & Corbetta, G. (2022). Family Ownership Dispersion and Dividend Payout in Family Firms. Journal of Family Business Strategy, 13, 100436.
Miller, M. H.. & Modigliani, F. (1961). Dividend policy, growth, and the valuation of shares. the Journal of Business, 34, 411-433.
Moutinho, V., Cerqueira, A., & Brandao, E. (2012). Audit fees and firm performance. Available at SSRN 2180020.
Mulyani, E., Singh, H., & Mishra, S. (2016). Dividends, leverage, and family ownership in the emerging Indonesian market. Journal of International Financial Markets, Institutions and Money, 43, 16-29.
Okerekeoti, C. U. (2022a). Effect of Audit Fees on Audit Quality of Quoted Industrial Goods Firms in Nigeria.
Okerekeoti, C. U. (2022b). Effect Of Managerial Ownership On Audit Quality Of Quoted Companies In Nigeria.
Okerekeoti, C. U. (2022c). MANAGERIAL OWNERSHIP AND DIVIDEND POLICY OF FOOD PRODUCTION COMPANIES IN NIGERIA. Journal homepage: www. ijrpr. com ISSN, 2582, 7421.
Ph, Y. H. K., Rhim, J. C., & Friesner, D. L. (2007). Interrelationships among capital structure, dividends, and ownership: evidence from South Korea. Multinational Business Review, 15, 25-42.
Pieloch-Babiarz, A. (2019). Diversified Ownership Structure and Dividend Pay‑outs of Publicly Traded Companies. Acta Universitatis Lodziensis. Folia Oeconomica, 6, 93-110.
Reyna, J. M. S. M. (2017). Ownership structure and its effect on dividend policy in the Mexican context. Contaduría y Administración, 62, 1199-1213.
Shleifer, A., & Vishny, R. W. (1986). Large shareholders and corporate control. Journal of political economy, 94, 461-488.
Soda, M. Z., Makhlouf, M., Oroud, Y., & Al Omari, R. (2022). Is firms’ profitability affected by working capital management? A novel market-based evidence in Jordan. Cogent Business & Management, 9, 2049671.
Tahir, H., Masri, R., & Rahman, M. (2020a). Corporate board attributes and dividend pay-out policy: Mediating role of financial leverage. The Journal of Asian Finance, Economics and Business, 7, 167-181.
Tahir, H., Masri, R., & Rahman, M. M. (2020b). Impact of board attributes on the firm dividend payout policy: evidence from Malaysia. Corporate Governance: The International Journal of Business in Society.
Tayachi, T., Hunjra, A. I., Jones, K., Mehmood, R., & Al-Faryan, M. A. S. (2021). How does ownership structure affect the financing and dividend decisions of firm? Journal of Financial Reporting and Accounting, 21(3), 729-746.
Thanatawee, Y. (2013). Ownership structure and dividend policy: Evidence from Thailand. International Journal of Economics and Finance, 5, 121-132.
Thompson, E. K., & Manu, S. A. (2021). The impact of board composition on the dividend policy of US firms. Corporate Governance: The International Journal of Business in Society.
Ting, I. W. K., Kweh, Q. L., & Somosundaram, K. (2017). Ownership concentration, dividend payout and firm performance: The case of Malaysia. Malaysian Journal of Economic Studies, 54, 269-280.
Trabelsi, D., Aziz, S., & Lilti, J. J. (2019). A behavioral perspective on corporate dividend policy: evidence from France. Corporate Governance: The international journal of business in society, 19(1), 102-119.
Trinugroho, I., Agusman, A. and Tarazi, A. (2014). Why have bank interest margins been so high in Indonesia since the 1997/1998 financial crisis? Research in International Business and Finance, 32, 139-158.
Ullah, H., Fida, A., & Khan, S. (2012). The impact of ownership structure on dividend policy evidence from emerging markets KSE-100 Index Pakistan. International Journal of Business and Social Science, 3.
Vo, D. H., & Nguyen, V. (2014). Managerial ownership, leverage and dividend policies: Empirical evidence from Vietnam’s listed firms. International journal of economics and finance, 6, 274-284.
Widiatmoko, J., Badjuri, A., Irsad, M. and Adhipratama, A. A. (2021). Ownership Structure on Dividend Policy and Its Impact on Firm Value. The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020), 2021. Atlantis Press, 405-408.
Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data, MIT press.
Wypych, M. (2015). Koncentracja własności a wypłata dywidend na przykładzie przemysłowych spółek giełdowych. Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 783-792.
Zainudin, R., Mahdzan, N. S. and Yet, C. H. (2018). Dividend policy and stock price volatility of industrial products firms in Malaysia. International Journal of Emerging Markets, 13(1), 203-217.
Zeb, A., Hussain, A., & Rahman, A. (2019). Earnings Management and Dividend Policy: Testing Audit Quality for the Moderating Effect. Journal of Business & Tourism, 5, 45-54.