The conceptual study of the moderating effect of inflation rate on the relationship between determinants of dividend and dividend payouts of publicly listed companies in Malaysia

• Published in: AIP Conference Proceedings
• Main Author: Osman A.; Pyeman J.; Zakaria S.; Jaafar M.S.
• Format: Conference paper
• Language: English
• Published: American Institute of Physics Inc. 2023
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178081956&doi=10.1063%2f5.0155349&partnerID=40&md5=d010e19469524ee95a79a59b003e4e1d
• ISSN: 0094243X
• DOI: 10.1063/5.0155349

The purpose of this study to investigate the moderating effect of inflation rate on the relationship between determinants of dividend and dividend pay-outs of public listed companies in emerging market particularly Malaysia. Research approach for this study provide a discussion and analysis of moderating effect of inflation rate on the relationship between determinants of dividend and dividend pay-outs of public listed companies in emerging market particularly Malaysia through conceptual rather than empirical research. The practical implication of this study will help board members understand the factors and circumstances that influence dividend policy decisions. The study's uniqueness/value in broadening empirical knowledge on dividend policy factors. Furthermore, the study adds to existing literatures by taking inflation rate into account as a moderating component in the context of a emerging economy, namely Malaysia. © 2023 Author(s).