Nhân tố tác động đến chính sách cổ tức của các doanh nghiệp chế biến thủy sản được niêm yết trên thị trường chứng khoán Việt Nam

Abstract

    Determining the factors affecting dividend policy helps businesses to perfect their dividend policy to maximize the value of the company, including seafood processing companies. The objective of the study is to determine the factors affecting the dividend payout ratio of seafood processing companies listed on the Vietnamese stock market in the period from 2013 to 2020. Collected data will be sorted by tabular data and processed by SPSS 22.0 software for correlation and regression analysis. The proposed model for quantitative research includes 5 factors affecting the dividend payout ratio of Vietnamese seafood processing companies, including: (1) Current or expected income, (2) Company size, (3) Financial leverage, (4) Liquidity, (5) P/E ratio. The results of multivariable linear regression analysis of the dividend payout ratio of the company (dividend policy) are affected by 3 factors: (1) Company size, (2) Current or expected income, and (3) Financial leverage. In which, the factor "Current or expected income" has the strongest influence on the dividend policy of the enterprise. From the research results, the author proposes appropriate recommendations in the dividend policy of Vietnamese seafood processing companies in the coming time.

Keywords: dividend policy, seafood processing companies