سياسة توزيع الأرباح في عينة من الشركات المدرجة في سوق الأسهم السعودي

Abstract EN

The main aim of this paper is to explore and examine the dividend policy in a sample of listed companies in the Saudi financial market (Tadawul) during the year 2015, through the application of Dividend Theories on 16 companies from 5 Sectors of the Saudi stock market, and that by using 5 ratios: (earnings per share, P/E, dividends per share, dividend ratio, and market value of share).

We found a strong correlation between earnings per share and the market value at most companies, we also noted that no effect of the high proportion of profits distributed on the market value of companies in many companies during the year 2015.

As for the per share dividend, it did not exceed the average of 2 SAR for all companies in the study during the year 2015.