The Impact of Financial Performance on The Dividend Policy (Applying to the Damascus and Amman Stock Exchange markets)

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.