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العلاقة بين الموجودات غير الملموسة و سياسة توزيع الأرباح
Other Title(s)
The relationship between intangible assets and dividend policy
Joint Authors
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 17, Issue 54، ج. 1 (30 Jun. 2021), pp.19-35, 17 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2021-06-30
Country of Publication
Iraq
No. of Pages
17
Main Subjects
Topics
Abstract EN
The current research aims to test the relationship between intangible assets and the policy of dividend distribution, as (consulting and research services, travel and delegation expenses for the purposes of the activity, advertising expenses, qualification and training expenses) were adopted as representatives of intangible assets as an independent variable.
The profit distribution policy as an dependent variable to reach the goal of the research.
The research dealt with the data set for (8) of the banking companies listed on the Iraq Stock Exchange for the period from 2010 to 2018, as the sample consisted of (67) viewers, and the program was used.
The statistical package (SPSS V24) in the statistical analysis to reach the research goal.
The research concluded that there is a positive significant relationship between intangible assets and the dividend policy.
One of the most important recommendations was to increase the awareness of Iraqi companies' management of the important role of intangible assets in achieving competitive advantage, maximizing the value of the company and increasing profits.
American Psychological Association (APA)
سطم صالح حسين وحسن مبشر إبراهيم. 2021. العلاقة بين الموجودات غير الملموسة و سياسة توزيع الأرباح. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 17، ع. 54، ج. 1، ص ص. 19-35.
https://search.emarefa.net/detail/BIM-1266583
Modern Language Association (MLA)
سطم صالح حسين وحسن مبشر إبراهيم. العلاقة بين الموجودات غير الملموسة و سياسة توزيع الأرباح. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 17، ع. 54، ج. 1 (2021)، ص ص. 19-35.
https://search.emarefa.net/detail/BIM-1266583
American Medical Association (AMA)
سطم صالح حسين وحسن مبشر إبراهيم. العلاقة بين الموجودات غير الملموسة و سياسة توزيع الأرباح. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2021. مج. 17، ع. 54، ج. 1، ص ص. 19-35.
https://search.emarefa.net/detail/BIM-1266583
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1266583