العلاقة بين الموجودات غير الملموسة و سياسة توزيع الأرباح

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.