000			01452nam a22001457a 4500
008			231004b ||||| |||| 00| 0 eng d
100			_aOLORUNSOGO FOLUWAKE JEMIMA _99976
245			_aCREATIVE ACCOUNTING AND DIVIDEND PAYOUT ON THE CONSUMER SUBSECTOR OF THE ECONOMY
250			_aDr. Enitan Olurin
260			_aMountain Top University _bAccounting and Finance _c2023
300			_a44p.
520			_aThe 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, assetsvaluation 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
650			_aAccounting _9475
942			_cTHS
999			_c7279 _d7279