Effects of Financial Determinants on Dividend Payout: Evidence from Nepalese Retail Banks

This paper aims to examine the impact of five commonly used dividend determinants as; net profit, cash flow, size, market book value, and slack on payout ratio 19 Nepalese commercial banks. study uses secondary data collected from annual financial statements banks listed Nepal Stock Exchange. A total 95 observations variables fiscal years are considered. The method casual comparative research design regression analysis is conducted. results showed a positive significant effect two variables; value ratio. result also size However, indicated negative profitability flows