Consequences of Exits from Political Unions on Dividend Policy: The Case of Ethiopian Split  

作　　者：Mohamad Youness 

机构地区：[1]The Bucharest University of Economic Studies,Bucharest,Romania

出　　处：《Journal of Modern Accounting and Auditing》2020年第9期395-402,共8页现代会计与审计（英文版）

摘　　要：This paper examines the consequences of exits from political unions or the split of countries on dividend policy decision,taking the Ethiopian split as a practical case,considered as a major factor in the increase of political tension with Eritrea especially after the secession,that led to the increase in successive political conflicts and dispute over the past years till now.This paper studies the impacts of political conflicts that have been companied with split to this day especially during the period between 2010 and 2019,using a database of six companies from different sectors,from Ethiopia.The results show that the political conflicts such as split have a direct impact on the dividend policy.

关 键 词：dividend policy political exits Ethiopian split corporate financial policies 

分 类 号：F42[经济管理—产业经济]