M.A. Thesis:

Corporate Governance Quality, Board Gender Diversity and Corporate Dividend Policy

The main objective of this research is to assess the quality of corporate governance and diversity in the board of directors on the policy of dividing profits. Since the cost of the representation affects shareholders 'equity and the shareholders' rights to corporate governance, therefore, this research seeks to examine the relationship between corporate governance and dividend policy as a tool for solving the problem of agency costs. Today, the existence of a female member in the board of directors is also known in some of the domestic and foreign researches as well-known corporate governance is. This research is a descriptive-correlational study based on combined data analysis. 90 companies listed on the stock exchange have been selected as sample during the period of 91-95. In this research, the data were analyzed using Excel software and analyzed by Eviews software. Accordingly, the results indicate that among all the features of corporate governance in this study were: the independence of the board of directors, the size of the board, the number of meetings of the board of directors, the expertise of the audit committee and the choice of the famous auditor there is a positive and significant relationship between dividend policy. Gender diversity in the board of directors also has a positive and significant relationship with dividend policy. According to the results of this study, it seems that improving the corporate governance structure leads to accounting conservatism and thereby increases the proportion of dividend profits to the benefit of each share

Keywords: Corporate Governance - Gender Diversity in Board of Directors - Profit-Deduction Policy-Famous Audit