@article{MAKHILLJEAS2019141618186, title = {The Impact of Policy of Distributing the Accounting Profits on Quality of Accounting Information in the Joint Stock Companies Listed in Iraqi and Dubai Stock Exchange}, journal = {Journal of Engineering and Applied Sciences}, volume = {14}, number = {16}, pages = {5699-5705}, year = {2019}, issn = {1816-949x}, doi = {jeasci.2019.5699.5705}, url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2019.5699.5705}, author = {Amal Noori,Bushra and}, keywords = {profit quality,DubaiFinancial Market,dividend policy,significant relationship,companies,Profit distribution}, abstract = {This study aimed to examine the effect of the profit distribution policy on the investor decision in the Dubai Financial Market and the listed companies in the Iraqi Stock Exchange. A set of questionnaires distributed to the sample of investors was used to get information on the impact of the profit distribution policy on the investor’s decisions 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 investors in the listed companies of the Iraq Stock Exchange and Dubai Financial Market.} }