Examinando por Autor "Jaramillo Morales, Juliana"
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Ítem Determinantes del pago de dividendos de compañías no listadas en bolsa en Colombia(Universidad EAFIT, 2021) Jaramillo Morales, Juliana; Mejía Jaramillo, AlejandroThis analysis aims to identify the determinants of dividend payments in companies not listed on the stock market in Colombia. For this, the construction of a linear regression model is carried out starting from a bibliographic review, where external and internal factors are identified, the latter related to the financial health and the life cycle of the companies, the regularity in the payment of dividends, agency conflict and information asymmetry. Subsequently, the incidence level of these variables in a selected sample of private companies is compared, in which it is found that the variation in GDP, the effective tax rate, growth in sales, investment in assets, indebtedness and the generation of value are the factors that most affect the dividend policy. Finally, a comparative sectorial analysis is carried out and recommendations regarding its distribution are proposed.