{"id":"https://openalex.org/W3157989263","doi":"https://doi.org/10.48395/imist.prsm/rek-n17.25279","title":"Politique de dividende et fiscalit\u00e9","display_name":"Politique de dividende et fiscalit\u00e9","publication_year":2021,"publication_date":"2021-03-01","ids":{"openalex":"https://openalex.org/W3157989263","doi":"https://doi.org/10.48395/imist.prsm/rek-n17.25279","mag":"3157989263"},"language":"fr","primary_location":{"id":"pmh:oai:revues.imist.ma:article/25279","doi":null,"is_oa":true,"landing_page_url":"https://revues.imist.ma/index.php/index/article/view/25279","pdf_url":null,"source":{"id":"https://openalex.org/S4306528325","display_name":"Revue Economie & Kapital","issn_l":"2489-1282","issn":["2489-1282"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2489-1282","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revues.imist.ma/index.php/index/article/view/25279","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016239983","display_name":"Abderrahim Amedjar","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"AMEDJAR, Abderrahim","raw_affiliation_strings":["Ecole Nationale des Sciences Appliqu\u00e9es de Berrechid"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ecole Nationale des Sciences Appliqu\u00e9es de Berrechid","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057786229","display_name":"Abdessamad Dine","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"DINE, Abdessamad","raw_affiliation_strings":["Ecole Nationale des Sciences Appliqu\u00e9es de Berrechid"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ecole Nationale des Sciences Appliqu\u00e9es de Berrechid","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"17","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/dividend-policy","display_name":"dividend policy","score":1.0},{"id":"https://openalex.org/keywords/taxation","display_name":"taxation","score":0.6970000267028809},{"id":"https://openalex.org/keywords/agency-costs","display_name":"agency costs","score":0.7260000109672546},{"id":"https://openalex.org/keywords/market-imperfections","display_name":"market imperfections","score":0.8659999966621399},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.6600000262260437},{"id":"https://openalex.org/keywords/investment-opportunities","display_name":"investment opportunities","score":0.6679999828338623},{"id":"https://openalex.org/keywords/retained-earnings","display_name":"retained earnings","score":0.781000018119812},{"id":"https://openalex.org/keywords/optimal-dividend-strategy","display_name":"optimal dividend policy","score":0.7710000276565552},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.5299999713897705}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6292345523834229},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5240785479545593},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.15906760096549988}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:revues.imist.ma:article/25279","doi":null,"is_oa":true,"landing_page_url":"https://revues.imist.ma/index.php/index/article/view/25279","pdf_url":null,"source":{"id":"https://openalex.org/S4306528325","display_name":"Revue Economie & Kapital","issn_l":"2489-1282","issn":["2489-1282"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2489-1282","raw_type":"info:eu-repo/semantics/article"},{"id":"doi:10.48395/imist.prsm/rek-n17.25279","doi":"https://doi.org/10.48395/imist.prsm/rek-n17.25279","is_oa":true,"landing_page_url":"https://doi.org/10.48395/imist.prsm/rek-n17.25279","pdf_url":null,"source":{"id":"https://openalex.org/S4306528325","display_name":"Revue Economie & Kapital","issn_l":"2489-1282","issn":["2489-1282"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"mag:3157989263","doi":null,"is_oa":true,"landing_page_url":"https://revues.imist.ma/index.php/REK/article/download/25279/13456","pdf_url":null,"source":{"id":"https://openalex.org/S4306528325","display_name":"Revue Economie & Kapital","issn_l":"2489-1282","issn":["2489-1282"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Revue Economie & Kapital","raw_type":null}],"best_oa_location":{"id":"pmh:oai:revues.imist.ma:article/25279","doi":null,"is_oa":true,"landing_page_url":"https://revues.imist.ma/index.php/index/article/view/25279","pdf_url":null,"source":{"id":"https://openalex.org/S4306528325","display_name":"Revue Economie & Kapital","issn_l":"2489-1282","issn":["2489-1282"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2489-1282","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1536323598","https://openalex.org/W658857045","https://openalex.org/W120711717","https://openalex.org/W7011103484","https://openalex.org/W359679023","https://openalex.org/W3108064473","https://openalex.org/W100508604","https://openalex.org/W847261719","https://openalex.org/W571432141","https://openalex.org/W323713312"],"abstract_inverted_index":{"De":[0],"nombreuses":[1],"recherches":[2],"ont":[3],"\u00e9t\u00e9":[4],"effectu\u00e9es":[5],"sur":[6,19,163],"les":[7,31,64,81,115,160],"relations":[8],"existantes":[9],"entre":[10],"la":[11,15,35,97,102,122,157,164],"politique":[12,103,140,165],"de":[13,17,25,44,72,78,90,124,141,145,166],"dividende,":[14],"valeur":[16,98],"l\u2019entreprise":[18],"le":[20,127],"march\u00e9":[21,154],"et":[22,133,159],"sa":[23],"structure":[24],"financement.":[26],"Si,":[27],"pour":[28,55],"certains":[29],"auteurs,":[30],"dividendes":[32,82,105,167],"sont":[33,84],"neutres,":[34],"firme":[36,119],"ne":[37,83],"devrait":[38],"conserver":[39],"ses":[40,45],"b\u00e9n\u00e9fices":[41],"qu\u2019en":[42],"fonction":[43],"opportunit\u00e9s":[46,116],"d\u2019investissement":[47,54],"s\u2019il":[48],"n\u2019y":[49],"a":[50],"pas":[51,85],"suffisamment":[52],"d\u2019opportunit\u00e9s":[53],"pr\u00e9voir":[56],"des":[57,92,99,104,151,168],"rendements":[58],"sup\u00e9rieurs":[59],"au":[60],"co\u00fbt":[61],"du":[62,129,153],"capital,":[63],"fonds":[65,93],"inutilis\u00e9s":[66],"devraient":[67],"\u00eatre":[68],"vers\u00e9s":[69],"sous":[70],"forme":[71],"dividendes.":[73],"Le":[74],"probl\u00e8me":[75],"essentiel":[76],"est":[77,106,148],"savoir":[79],"si":[80],"autre":[86],"chose":[87],"qu\u2019un":[88],"moyen":[89],"distribuer":[91],"inutilis\u00e9s.":[94],"S\u2019ils":[95],"affectent":[96],"actions":[100],"ordinaires,":[101],"alors":[107],"plus":[108],"qu\u2019une":[109],"variable":[110],"passive":[111],"d\u00e9termin\u00e9e":[112],"uniquement":[113],"par":[114,126,134],"d\u2019investissement.":[117],"La":[118],"pourrait":[120],"modifier":[121],"richesse":[123],"l\u2019actionnaire":[125],"montant":[128],"dividende":[130,142],"vers\u00e9":[131],";":[132],"cons\u00e9quent,":[135],"il":[136],"y":[137],"aurait":[138],"une":[139],"optimale.":[143],"L\u2019objectif":[144],"cet":[146],"article":[147],"d\u2019examiner":[149],"l'effet":[150],"imperfections":[152],"tel":[155],"que":[156],"fiscalit\u00e9":[158],"co\u00fbts":[161],"d\u2019agence":[162],"entreprises.":[169]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-05-10T00:00:00"}
