العدد 02

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متطلبات حوكمة المؤسسات كالية للحد من ممارسات إدارة الأرباح - دراسة تحليلية-
(Université de M'sila, 2016) قمان, عمر; نوارة, محمد
This study focuses on the distribution of profits and highlight their importance as one of the strategic decisions in the organization's policy, where there are several factors and considerations that governed and determined to be taken into account, such as the agency cost, taxes, the availability of liquidity at the enterprise level to cover the dividend ... etc all these and other factors have created a great dialectic between researchers and theorists, where many of the theories that attempted to explain the behavior of managers towards dividend policy emerged. The study attempts to show the impact of governance on the dividend policy, as a decisive arbiter in winning the discrepancy between the interests of shareholders and management, which reflect the governance of the group supervisory mechanisms on the foundation that will serve all actors in the organization, whether internal or external.