Browsing by Author "Mugisha, Nicole"

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    Analyse des es déterminants de la politique de distribution des dividendes au sein des banques commerciales burundaises de 2018 à 2022
    (UB, FSEA, 2025-10) Mugisha, Nicole; Sous la direction de : Dr. Isaac Bizimana
    The aim of this work is to analyze the criteria of dividend distribution policy within commercial banks in Burundi. This study implies 6 Burundian commercial banks over the period 2018-2022. To make it, we used a panel data regression method. The results of the in-system GMM estimations show that the determinants of the dividend distribution policy of Burundian commercial banks are four among the variables considered. These are profitability, liquidity, indebtedness and the inflation rate. The results of this study show that profitability, liquidity have a positive and significant influence on the dividend payout ratio, while the inflation rate, indebtedness have a significantly negative impact on the dividend payout ratio. Concerning the GDP growth rate and size, the relationship is not significant.