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Kapitel 6: Slutsats

6.3 Förslag på vidare forskning

Vi tycker att det skulle vara intressant att involvera fler styrelsespecifika variabler såsom storlek på styrelsen, om styrelseordförande är man eller kvinna, om Vd:n sitter i styrelsen, andel utländska styrelseledamöter och även om Vd:ns kön har något samband med utdelningsnivån. Vi ser det även som intressant att göra en regressionsanalys med utdelning som dummyvariabel. Något annat som skulle vara intressant att se inom vidare forskning är hur de variabler vi använder påverkar om företag har en uttalad utdelningspolicy eller inte. Vidare kan studier utföras för att undersöka om det är någon skillnad mellan företag med hög andel kvinnor i styrelsen respektive låg andel kvinnor i styrelsen vad gäller utdelningsnivå samt utdelningspolicy och om det kan knytas till agentkostnader och om kvinnor alternativt män fokuserar olika mycket på denna aspekt.

Då vår regressionsanalys inte kan visa några signifikanta resultat på något annat än lönsamhet efterfrågar vi ytterligare forskning inom området även med lika variabler. Anledningen till varför vi inte lyckats uppnå fler signifikanta resultat tror vi beror på en för liten population. Vi tror att

paneldata bör användas för fortsatta studier då det ger möjlighet att tillföra data från fler år i studien alternativt att involvera bolag från ett större geografiskt område. Gällande styrelsens ålder tror vi även att användandet av median istället för medelvärde kan öka chanserna för ett signifikant resultat då det inte påverkas av outliers.

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