The objective of this paper is to study the effect of the characteristics of the board of directors on the policy of dividend distribution in a context of the Tunisian non-financial listed companies between 2001- 2014. Thus, our empirical study is based on the estimation of a single model by following the technique of multiple linear regression (Panel). Our results show a positive effect between the characteristics of the board of directors proxies {the size of the board of directors, the remuneration of the leader and the duration of the meetings of the board of directors} and the policy of dividend distribution in a context of Tunisian non-financial listed companies. In the same way, our empirical work do not make it possible to highlight a positive effect between the independence of members of the board of directors and the level of dividend distribution. On the other hand, our results of the estimate do not enable us to highlight the existence of a negative effect between the number of board meetings and the share of capital held by the leader and the policy of dividends distribution in the same context of Tunisian.