AUDIT COMMITTEE ATTRIBUTES AND DIVIDEND POLICY OF LISTED AGRICULTURAL COMPANIES IN NIGERIA
Abstract
This study investigates the impact of audit committee attributes on the dividend policy of listed agricultural companies in Nigeria. Specifically, it examines how audit committee size, independence, financial expertise, and frequency of meetings influence dividend payout decisions. The study adopts a quantitative research design using secondary data obtained from the annual reports of selected agricultural firms listed on the Nigerian Exchange Group over a specified period. Panel regression analysis is employed to analyze the data. Findings reveal that audit committee independence and financial expertise significantly influence dividend payout, while committee size and meeting frequency show mixed effects. The study concludes that strong audit committee characteristics enhance corporate governance and influence dividend decisions positively. Recommendations include strengthening audit committee structures to improve transparency and shareholder value.
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