Mountain Top University Library

The purpose of this study is to investigate the effect of creative accounting and dividend pay out on the consumer sub sector of the economy. Ten(10) consumer goods companies listed on the Nigerian Exchange Group were chosen using purposive sampling technique. Simple linear regression was explored for analysis of the data. Secondary data from the annual reports of consumer goods companies for a period of ten years (2012-2021) was used as the main source of data. The findings from the regression analysis have brought valuable insights into the factors affecting dividend pay out ratios among the selected consumer goods
companies. The analysis revealed that the examined variables which include depreciation policies, assets valuation methods and inventory valuation methods do not exert substantial influence on dividend pay out ratios within the consumer sub sector.
Key word: Creative accounting, dividend pay out, depreciation policies, assets valuation methods and inventory valuation methods