This dissertation was written as part of the MSc in Accounting, Auditing and Financial Management at the
International Hellenic University.
This study aims to determine the nature of the association between dividend policy and other
comprehensive income in European countries, as well as the effect of institutional settings on this
association. Fifteen EU companies from different sectors have been included in this study, while the under
estimation time period is between 2007 and 2017. For the purpose of this research, a multilevel analysis
has been performed, running linear regression models. The data have been collected from Orbis Europe
Bureau Van Dijk database, covering the examined period. Based on the results other comprehensive
income has a positive effect on dividend policy but not in a significance level, while industry, country and
firm’s features have mixed effects on dividend policy.
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