دراسة قياسية لأهمية تأثير سياسة توزيع الأرباح على الأداء المالي للمؤسسات الاقتصادية المدرجة في مؤشر S and P100

الملخص EN

This study aimed to test and measure the impact of the dividend policy on the financial performance of the economic institutions listed in the S&P100 index.

the study was applied to a sample of 51 economic institutions during the period from 2014 to 2018, panel data a fixed-effects model.

the study found that there is no statistically significant effect of the dividend policy represented in the percentage of dividends per share on the financial performance expressed by the return on total assets of the economic institutions listed in the S&P100 index, while the study found a positive and statistically significant impact of retained earnings on the return on total assets of the institutions under study, and the results of the study pointed to the negative impact of the financial leverage on the return on the performance of the institutions under study.