Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel model

This study aims to investigate the impact of profitability, life cycle, liquidity, growth opportunities, leverage, size of the firm, age of the firm, and previous year’s dividend on the dividend decisions of the firms listed on the S&P 500. The two-step system GMM dynamic panel model has been ap...

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Main Authors: Suzan Dsouza, Hassan Nasseredine, Houshang Habibniya, Naliniprava Tripathy
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Social Sciences
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311886.2025.2472915
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author Suzan Dsouza
Hassan Nasseredine
Houshang Habibniya
Naliniprava Tripathy
author_facet Suzan Dsouza
Hassan Nasseredine
Houshang Habibniya
Naliniprava Tripathy
author_sort Suzan Dsouza
collection DOAJ
description This study aims to investigate the impact of profitability, life cycle, liquidity, growth opportunities, leverage, size of the firm, age of the firm, and previous year’s dividend on the dividend decisions of the firms listed on the S&P 500. The two-step system GMM dynamic panel model has been applied to the data set over 11 years from 2010–2021 to ascertain the influencing of variables on the dividend decisions of the firms. The study results indicate a positive and significant effect of the dividend per share of the previous year along with the firm’s profitability, and size on the dividend per share of the firm. It indicates good corporate governance practices that surge the shareholder value. The analysis findings may have several implications for investors, corporate decision-makers, portfolio managers, and policymakers who need to understand the complex factors that influence dividend payout policy. Corporate managers, policymakers, and regulators can lure significant conclusions from the study’s outcomes. The study reinforces the previous studies and sheds new insights on the impact of firm-level variables on dividend decisions of firms and helps the firms devise appropriate strategies to boost the firm’s growth, which is a value driver of financial development in the USA.
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spelling doaj-art-519944a1d3cb4b14899fa1dbc632a30d2025-08-20T01:56:41ZengTaylor & Francis GroupCogent Social Sciences2331-18862025-12-0111110.1080/23311886.2025.2472915Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel modelSuzan Dsouza0Hassan Nasseredine1Houshang Habibniya2Naliniprava Tripathy3College of Business Administration, American University of the Middle East, Egaila, KuwaitCollege of Business Administration, American University of the Middle East, Egaila, KuwaitCollege of Business Administration, American University of the Middle East, Egaila, KuwaitIndian Institute of Management, Shillong, IndiaThis study aims to investigate the impact of profitability, life cycle, liquidity, growth opportunities, leverage, size of the firm, age of the firm, and previous year’s dividend on the dividend decisions of the firms listed on the S&P 500. The two-step system GMM dynamic panel model has been applied to the data set over 11 years from 2010–2021 to ascertain the influencing of variables on the dividend decisions of the firms. The study results indicate a positive and significant effect of the dividend per share of the previous year along with the firm’s profitability, and size on the dividend per share of the firm. It indicates good corporate governance practices that surge the shareholder value. The analysis findings may have several implications for investors, corporate decision-makers, portfolio managers, and policymakers who need to understand the complex factors that influence dividend payout policy. Corporate managers, policymakers, and regulators can lure significant conclusions from the study’s outcomes. The study reinforces the previous studies and sheds new insights on the impact of firm-level variables on dividend decisions of firms and helps the firms devise appropriate strategies to boost the firm’s growth, which is a value driver of financial development in the USA.https://www.tandfonline.com/doi/10.1080/23311886.2025.2472915Dividend per shareS&P 500USA economysystem GMM modelprofitabilitysize of the firm
spellingShingle Suzan Dsouza
Hassan Nasseredine
Houshang Habibniya
Naliniprava Tripathy
Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel model
Cogent Social Sciences
Dividend per share
S&P 500
USA economy
system GMM model
profitability
size of the firm
title Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel model
title_full Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel model
title_fullStr Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel model
title_full_unstemmed Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel model
title_short Do firm-level variables impact dividend pay-out? Examining application of two-step system GMM panel model
title_sort do firm level variables impact dividend pay out examining application of two step system gmm panel model
topic Dividend per share
S&P 500
USA economy
system GMM model
profitability
size of the firm
url https://www.tandfonline.com/doi/10.1080/23311886.2025.2472915
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AT hassannasseredine dofirmlevelvariablesimpactdividendpayoutexaminingapplicationoftwostepsystemgmmpanelmodel
AT houshanghabibniya dofirmlevelvariablesimpactdividendpayoutexaminingapplicationoftwostepsystemgmmpanelmodel
AT nalinipravatripathy dofirmlevelvariablesimpactdividendpayoutexaminingapplicationoftwostepsystemgmmpanelmodel