Abstract

Determinants of Dividend Distribution are one of the hotly debated topics in corporate finance. In this research paper top 4 Information Technology (IT) companies in India are analysed over a span of 5 financial years. Three factors namely Leverage, PE Ratio, and Return on Equity are found to be statistically significant, as far as Dividend Distribution Decisions are concerned. This is a significant addition to the theory on Determinants of Dividend Distribution, especially in the Indian context.

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