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Influence of Transparency and Disclosures on the Dividend Distribution Decisions in the Firms: Do Profitability and Efficiency of Firms Matter?

The purpose of this study is to determine if the impact of transparency and disclosure (TD) levels on shareholders’ current income (dividends) is moderated by technical efficiency (te) and profitability. The study employs econometrics on panel data from 78 BSE-listed enterprises across the 2016–2020...

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Hauptverfasser: Shailesh Rastogi, Geetanjali Pinto, Amit Kumar Pathak, Satyendra Pratap Singh, Arpita Sharma, Souvik Banerjee, Jagjeevan Kanoujiya, Pracheta Tejasmayee
Format: Artigo
Sprache:Inglês
Veröffentlicht: MDPI AG 2023-12-01
Schriftenreihe:International Journal of Financial Studies
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Online-Zugang:https://www.mdpi.com/2227-7072/11/4/142
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