International Journal of Accounting and Management Sciences (IJAMS)
July 2022
DOI https://www.doi.org/10.56830/IJAMS07202206
Authors
Ramez Hussein
Saud M. Alotaibi
Abstract
The main objective of this study is to investigate the relationship between the different stages of
the corporate life cycle and its dividend policy with evidence from listed companies on the
Kuwaiti Stock Exchange, the study contributes to the accounting literature by providing practical
evidence from the Kuwaiti business environment as an example of emerging economies on the
relationship between the stages of the company’s life cycle and dividend policy. This can
contribute to limiting the research gap for this important topic. Additionally, the study expands
the scope of research on the determinants of the dividend policy, which may reduce the debates
around this topic and contribute to the interpretation of the company’s decision to distribute
dividends and the size of these distributions.
Keywords:
Corporate Life Cycle – Dividend Policy – Cash Flows – Kuwaiti Stock Exchange