أثر سياسات توزيع الأرباح على حجم تداول أسهم الشركات المساهمة في بورصة عمان

Abstract EN

The study aimed to examine the impact of dividends distribution policies on the trading volume of shareholding companies in (ASE).

The researcher adopted the analytical descriptive approach and Random sample method for choosing (30) Shareholding company during the period (1991-2014) listed on (ASE).

The researcher conducted the data from the financial statements for the independent variable (dividends distribution policies), and the dependent variable (trading volume), and the moderating variables (Earnings per share and the size of the Company's assets), and analyzed them using (Eviews) softwer.

However, there were several results, the most important of which was the existence of a statistical significance positive effect at the level of (α = 0.05) for Profit distribution policies and the absence of a significant statistical effect at the level of significance (α = 0.05) for earnings per share and the size of the company's assets on the volume of trading in listed companies listed on the (ASE).

Regarding these results, the researcher recommended a number of recommendations, The most important of which is the study of the behavior of shareholders and investors by the management of companies to be more able to control things that may raise their interest and decisions