سياسة مقسوم الأرباح و دورها في آلية اختيار المحفظة الاستثمارية للشركات العراقية : دراسة عينة من شركات الاستثمار العراقية في سوق الأوراق المالية

Abstract EN

The importance of research comes through the role played by profit-sharing policy in making the right decisions by investors in the shares of other companies, especially companies that make up their investment portfolios of the shares of multiple companies, as the policy can be divided fixed profits on the mechanism of investment portfolio, which helps Iraqi investment companies To cover the losses incurred by the shares of a company from the profits of another company.

The objective of the research is to know the most important policies adopted by the Iraqi companies, their diversity and their impact on the various decisions of the company, as well as conducting an analytical study to develop the mechanism of the formation of the investment portfolio by following the policy of the most stable and fair profits.

The research sample was represented by several Iraqi investment companies such as Al-Ameen for Investment, Al-Batik Investments, Al-Nahrain Investments, Al-Wa'am Investment, Al-Zawra Investment.

These samples provided the research in a way that helped to test the hypothesis correctly, especially data collection to support the theoretical aspect in terms of The researchers relied on a collection of Arabic references, letters and letters issued by Iraqi and Arab universities.

As for the practical side, the researchers relied on the published data and reports of the research sample represented by these companies.

As for the findings of the research, the most important of which was the existence of a significant fluctuation in the policy of the dividend divided by the Iraqi investment companies, which was reflected positively on the total income achieved by companies during the past five years, as well as fear of some Iraqi investment companies to take risks in investments Financial risk as a result of the probability of future losses.

However, one of the most important recommendations of the research is the need for Iraqi investment companies to diversify financial investments in their portfolios in order to diversify the financial returns and avoid the potential losses of a particular investment by covering another investment, and should take into account future financial risks in the financial markets, Risking a large diversification of the investment portfolio.