THE UNIVERSITY OF BASRAH IS INVESTIGATING THE IMPACT OF ACCOUNTING CONSERVATISM ON THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND DIVIDEND DISTRIBUTION POLICIES:

A PhD. dissertation at the College of Administration and Economics, Department of Accounting, examined the topic of accounting conservatism and its impact on the relationship between ownership structure and dividend distribution policies, as well as its implications for the cost of owned capital.
The study, presented by student Ali Taha Yassin, aims to demonstrate the impact of accounting conservatism on the relationship between ownership structure and dividend distribution policies, and to demonstrate its implications for the cost of owned capital for banks listed on the financial markets in Iraq, Jordan, and Saudi Arabia. Ownership patterns also play a pivotal role in determining the direction of dividend distribution policies, whether through investment or distribution, which impacts the cost of owned capital.
The study concluded that there is no significant impact of ownership structure on dividend distribution policies in Iraqi banks, while a significant impact was found in Jordanian and Saudi banks. The results also showed that the ownership structure has a negative impact on the cost of equity capital in Iraqi banks, compared to a positive impact in Jordanian and Saudi banks.
The study also recommended that banks adopt an integrated governance system that enhances the distribution of power within the company and positively impacts dividend distribution policies by reducing administrative bias and narrowing the interest gap between internal and external stakeholders.