University of Basra PhD thesis examines the impact of accounting conservatism and dividend distribution
A doctoral dissertation at the University of Basra's Faculty of Management and Economics examined the impact of accounting conservatism on the relationship between ownership structure and dividend distribution policies and its reflection on the cost of owned capital.
The thesis, submitted by researcher Ali Taha Yassin, aimed to analyze the role of ownership pattern in determining the dividend distribution trends of listed banks in Iraq, Jordan, and Saudi Arabia.
The results found a significant effect in Jordan and Saudi Arabia, while it was absent in Iraq.
The study recommended adopting an integrated governance system that enhances the efficiency of dividend distribution and minimizes managerial biases.
Department of Media and Government Communication
