The Effects of Company Income Tax
on Dividend Policy of Firms in Nigeria

dc.creator	Uwuigbe, O. R., Olusegun, O.
dc.date	2013
dc.date.accessioned	2025-03-06T13:17:14Z
dc.description	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 judgemental 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
dc.format	application/pdf
dc.identifier	http://eprints.covenantuniversity.edu.ng/1571/
dc.identifier.uri	http://itsupport.cu.edu.ng:4000/handle/123456789/29859
dc.language	en
dc.subject	HF5601 Accounting
dc.title	The Effects of Company Income Tax on Dividend Policy of Firms in Nigeria
dc.type	Article

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