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The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange
A thesis submitted to the department of accounting and finance college of humanities and social sciences in partial fulfilment of the requirements for the degree of msc. Accounting and finance
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| Format: | Thesis |
| Language: | English |
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KNUST
2024
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| _version_ | 1867613133731790848 |
|---|---|
| access_status_str | Open Access |
| author | AWUGYE JOHN |
| author_browse | AWUGYE JOHN |
| author_facet | AWUGYE JOHN |
| author_sort | AWUGYE JOHN |
| collection | Thesis |
| description | A thesis submitted to the department of accounting and finance college of humanities and social sciences in partial fulfilment of the requirements for the degree of msc. Accounting and finance |
| format | Thesis |
| id | oai:ir.knust.edu.gh:123456789/15306 |
| institution | KNUST (Ghana) |
| language | English |
| last_indexed | 2026-06-10T12:31:18.486Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | KNUST |
| publisherStr | KNUST |
| record_format | dspace |
| source_str | KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| spelling | oai:ir.knust.edu.gh:123456789/15306 The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange AWUGYE JOHN A thesis submitted to the department of accounting and finance college of humanities and social sciences in partial fulfilment of the requirements for the degree of msc. Accounting and finance The study investigated how corporate governance and taxation impact dividend policy. The study used a quantitative research technique using a panel data set from the enterprises' annual reports on their websites and the gses. The study included all gselisted financial firms. Data was analyzed using two-stage least squares regression. Result showed that board size, audit quality, and CEO duality significantly affected companies' dividend policy. The corporate income tax, which affects dividend yield but not dividend payment, also moderates the relationship between corporate governance and dividend yield. The report recommended that managers develop strong company governance standards to preserve owners' and other stakeholders' interests and achieve their goals. Investors like dividends, thus firms should be able to execute dividend iv policies that improve their value and distribute excess money to investors through effective corporate governance procedures. 2024-01-23T09:27:49Z 2024-01-23T09:27:49Z 2023 Thesis https://ir.knust.edu.gh/handle/123456789/15306 en application/pdf KNUST |
| spellingShingle | AWUGYE JOHN The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange |
| title | The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange |
| title_full | The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange |
| title_fullStr | The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange |
| title_full_unstemmed | The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange |
| title_short | The impact of taxation and corporate governance on dividend policy: a case of listed firms on the ghana stock exchange |
| title_sort | impact of taxation and corporate governance on dividend policy a case of listed firms on the ghana stock exchange |
| url | https://ir.knust.edu.gh/handle/123456789/15306 |
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