TY - JOUR T1 - 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 AU - Mohammed, Amal Noori AU - Fadhil Khudhair Al-Taie, Bushra AU - Hammood Flayyih, Hakeem JO - Journal of Engineering and Applied Sciences VL - 14 IS - 16 SP - 5699 EP - 5705 PY - 2019 DA - 2001/08/19 SN - 1816-949x DO - jeasci.2019.5699.5705 UR - https://makhillpublications.co/view-article.php?doi=jeasci.2019.5699.5705 KW - profit quality KW -DubaiFinancial Market KW -dividend policy KW -significant relationship KW -companies KW -Profit distribution AB - 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. ER -