Authors : Amal Noori Mohammed, Bushra Fadhil Khudhair Al-Taie and Hakeem Hammood Flayyih
Abstract: This study aimed to examine the effect of the profit distribution policy on accounting information quality in the Dubai Financial Market and the listed companies in the Iraqi Stock Exchange. A set of questionnaires distributed to the sample of accounting manager was used to get information on the impact of the profit distribution policy on the accounting information quality in the two listed companies. Through the use of statistical models in the form of linear regression and lower squares model, the effect of the variables was determined. A set of conclusions was reached after testing the hypothesis of the study. The study showed that, there is significant relationship between the resolutions of the accounting information quality in the listed companies of the Iraq Stock Exchange and Dubai Financial Market.
Amal Noori Mohammed, Bushra Fadhil Khudhair Al-Taie and Hakeem Hammood Flayyih, 2019. The Impact of Dividends Policy on Accounting Information Quality: An Empirical Analysis for Companies Listed in Iraqi Stock Exchange and Dubai Stock Exchange. Journal of Engineering and Applied Sciences, 14: 3010-3017.