A proposed model for the role of free cash flow as a mediating variable in the relationship between dividend policy and financial performance: An applied study on Egyptian listed companies

Wael Ahmed Mohamed ElGhareeb; Hayam Wahba; Toman Arafat Ibrahim Talaat;

Abstract


The study aim to determine the effect of free cash flow as moderator on the relationship between the dividend policy and financial performance. The study population is the most active 100 non-financial companies according to EGX 100 index for the period (2012-2017). Using a sample size of 35 companies and the sample was selected according to the simple random sampling method. The return of assets (ROA) was used as a dependent variable, and dividend per share (DPS) used as a variable Independent and finally use free cash flow (FCF) as moderator variable, while the control variables in the size of the company, the growth rate and the cost of the agency, The results showed that the negative effect of FCF on the relationship between DPS & ROA.


Other data

Title A proposed model for the role of free cash flow as a mediating variable in the relationship between dividend policy and financial performance: An applied study on Egyptian listed companies
Authors Wael Ahmed Mohamed ElGhareeb; Hayam Wahba ; Toman Arafat Ibrahim Talaat
Issue Date 2019
Journal Scientific journal for economic and commerce 
Volume 3

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