This research aims to shed light on the impact of the financial performance of companies listed in the Damascus and Amman Stock Exchanges on the dividend policy adopted by these companies during the period. (2010-2017) to achieve this objective, the
researcher used a hypothetical-deductive approach to formulate the hypotheses; and analyzed the financial statements of all companies listed in the Damascus and Amman Stock Exchanges. The results of the study showed that there is an impact on the proportion of the company's investment potential (EPS) and the activity ratios (FAT) affect the percentage of cash dividends distributed by the industrial companies listed in the Damascus and Amman Stock Exchanges. The profitability ratio (return on assets (ROA)), Earnings per share (EPS), Debt ratio (DR) and activity ratios (FAT) effect on the percentage of cash dividends distributed in the service companies listed in the Damascus and Amman Stock Exchanges. The profitability ratio (return on assets (ROA)), and the ratio that measures the company's investment potential (EPS) effect on the percentage of cash dividends (DPR) in the financial companies listed in Damascus and Amman Stock Exchanges.
This study aims at determine the effect of dividend decision (independent variable) on the market value of listed companies in Damascus Security Exchange (dependent variable) during the period (2014-2018). To achieve this objective, the researchers c
ompared the average of change in market value before and after the date of general assembly with the average of change in market value of the market index during the same period. The researchers used a hypothetical-deductive approach to formulate the hypotheses; and the Wilcoxon test (at 5% significance level). The study concluded that there is a significant negative effect of cash dividend decision on the market value. The distribution of bonus shares has a significant positive effect on market value. Finally, there is no significant effect of the non-dividend decision on the market value compared to the market index.
بينت نتائج الدراسة أن الشركات المدروسة تطبق ممارسات التحفظ المحاسبي المشروط بمستوى جيد, و أن اتباع ممارسات التحفظ المحاسبي يخفض من تكلفة الأسهم في رأس المال.
هدفت هذه الدراسة إلى تحديد درجة استجابة أسعار أسهم الشركات الأردنية المدرجة في
سوق عمان للأوراق المالية للإعلان عن توزيع أرباح في صورة أسهم في الأردن, و لتحديد
ذلك الأثر قام الباحث بحساب متوسط العوائد غير العادية للشركات الأردنية التي أعلنت
عن توز
يع أرباح في صورة أسهم خلال فترة الإعلان من اليوم ( 20 ) قبل يوم الإعلان إلى
اليوم ( 20 ) بعد يوم الإعلان و ذلك خلال الفترة ( 2006-2010 ).
