The Impact of Profit Distribution Policies on the Market Value of Stocks: A Sample of Listed Banks in the Iraq Stock Exchange

Abstract

The research aims to study the impact of dividend policies on the market value of shares in the banking sector.The researcher used two tools to collect the data required for the research and reach the results, which are a study of a sample of the annual final accounts for a sample, as well as the annual releases of the Iraq Stock Exchange for the banks of the research sample, while the researcher used for the purpose of analyzing data and testing hypotheses statistical programs (vr.24, SPSS vr.24 Microsoft Excel 2016). The selected research sample consisted of (5) banks, namely (Bank of Baghdad, Bank of Babel, Commercial Bank of Iraq, Middle East Investment Bank, Mansour Investment Bank) for the period (2011-2021).

One of the most important conclusions reached by the research is the existence of an effect relationship between the dividend policy and the market value.