تأثير سياسة توزيع الأرباح على الأداء المالي

Abstract

The policy of distributing profits is one of the topics that interest researchers in financial management, as this policy is based on a comparison between the decision to distribute or retain profits in order to ensure self-financing, as it was concluded that the policy of distributing profits plays a major role in influencing the financial position of institutions As well as its financial performance, and this study also seeks to know the impact of the dividend policy on the financial performance of a sample of institutions listed on the Qatar Stock Exchange for the period from 2014-2021, and the data used in this study were collected from the financial statements available on the website of the Qatar Stock Exchange, It has been processed using the panel data models through the eviews10 program in order to find out what the effect of the independent variables (dividend distribution policy) on the dependent variables (financial performance indicators), and we have finally reached through estimating the panel data and choosing the appropriate model that the profit distribution policy has Impact on financial performance indicators.