文章基本信息

标题：The Effects of Company Income Tax on Dividend Policy of Firms in Nigeria
其他标题：The Effects of Company Income Tax on Dividend Policy of Firms in Nigeria
本地全文：下载
作者：Uwuigbe, Olubukunola ; Olusegun, Olowe
期刊名称：Acta Universitatis Danubius. Oeconomica
印刷版ISSN：2065-0175
电子版ISSN：2067-340X
出版年度：2012
卷号：9
期号：1
语种：English
出版社：Danubius University
摘要：This study examined the effects of company income tax on the dividend policy of firms in Nigeria. To achieve the objective of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected for the study using the judgmental sampling technique. Also, the Central Bank of Nigeria Statistical Bulletin and the corporate annual reports for the period 2006-2010 were used for the study. This paper basically modeled the effects of company income tax on the dividend policy of firms in Nigeria using the regression analysis method. The study as part of its findings observed that there is a significant positive relationship between the company income tax and the dividend payout of the sampled firms in Nigeria. Consequently, the paper concludes that a change in corporate income tax rate will significantly affect the dividend policies of the sampled firms operating in Nigeria.
关键词：Nigeria; Statistical Bulletin; Company Income Tax; Dividend Policy; Dividend Payout