FIRM SPECIFIC VARIABLE AND DIVIDEND OF COMMERCIAL BANK IN NEPAL

This study looks at how dividend payouts by Nepalese commercial banks are affected by firm-specific variables. The use of secondary data has been made for this study’s purposes. The dependent variables are the total dividend per share. The return on assets, price earning ratio, LN Size, and earnings per share are independent variables. The Banking and Financial Statistics, Nepal Rastra Bank’s Bank Supervision Report, and annual reports of selected banks are the sources of the data. The regression models are applied to test the significance and importance of dividend payout of commercial banks. The result, based on data from 13 commercial banks for the years 2067 to 2077 demonstrates that the most important factors influencing commercial banks’ dividend payouts in Nepal are earning per share and return on assets. While price-earnings ratio has a negative impact on dividend per share. Earnings per share, return on assets, and LN Size have a significant positive impact.