BUFT Journal of Fashion and Technology

Factors Considering Dividend Decision: A Study on Dhaka Stock Exchange (DSE)

Associate Professor, Department of Business Administration, BGMEA University of Fashion & Technology
Email: mohammadshahidul.islam@buft.edu.bd

Abstract

A firm considers various factors when approaching a dividend policy decision. To analyze the determinants of dividend policy in the context of Bangladesh, relevant data has been taken from various financial indicators of sample companies. The pooled data regression model is used for interpreting results. Results show that the SG is negatively related to DPR and LIQ, RISK, OWNSP, ROA, lagged DPR are positively related to DPR. The decision maker, investors and other stakeholders should follow these findings.