EFFECT OF FIRM CHARACTERISTICS ON DIVIDEND PRACTICE IN COMMERCIAL BANKS (With Reference to EBL, NBL, NSBI, PCBL and SCBNL)
Date
2024
Authors
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Journal ISSN
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Publisher
Shanker Dev Campus
Abstract
This study analyzes effect of firm characteristics on dividend practice in Nepalese commercial banks. The ten-year data was collected from Everest Bank Limited, Nepal Bank Limited, Nepal SBI Bank Limited, Prime Commercial Bank Limited and Standard Chartered Bank Nepal Limited covering the period of time 2013/14 to 2022/23. Data are collected from annual report of the selected sample organization.
In the study, the researcher used various types of tools for data analysis, descriptive analysis, correlations and regression analysis to find out the relationship between dividend with firm characteristics. Dividend per share is dependent variable while, return on equity, total assets, Cash and bank to total deposit ratio, total debt to total assets and earning per share are independent variables. The research study shows that cash and bank balance to deposit ratio, total debt to total assets ratio, return on equity ratio, earning per share and bank size have significant impact on dividend per share of Nepalese commercial banks