Determinants of Financial Structure and Dividend Distribution Policy : Study of Tunisian No Financial Listed Companies

On the basis of a sample of Tunisian non-financial listed companies between 2001-2014, following the multiple regression technique, our results allow us to show that the determinants of the financial structure can have a negative relationship proxies (the level of debt) or positive proxies (the profitability of the firm) with the dividend distribution policy. Admittedly, our results are not in line with our research assumptions and do not highlight the negative effect of the growth opportunity and the size of the company on the level of dividend distribution