أثر التشريعات القانونية على سياسة توزيع الأرباح فى المصارف التجارية فى السودان : دراسة حالة مصرف المزارع التجاري

Abstract EN

The study dealt with the factors affecting the dividend distribution policy in the commercial banks operating in Sudan ,the study aims to find out and clarify the impact of these different factors on the decisions of the policy of dividend distribution and to identify the extent of variation in policy ,the study followed the deductive approach to determine the axes of research and the development of hypotheses and the inductive method to benefit from books , references publication and descriptive analytical method through the preparation, of a questionnaire and distribution to the study population ,the study on the decisions of the dividend policy followed by the Sudanese bank s and showed the results of simple linear regression a direct relationship to both the liquidity rate of the size of the company and the ability to finance and borrow and legal legislation, the study concluded with a set of recommendation , the most important of which is the management commercial banks , the dividends are written based on continuous analysis of the determinants of this policy within each bank.