Amal Noori  Mohammed, Bushra  Fadhil Khudhair Al-Taie, Hakeem  Hammood Flayyih, 
    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 of Engineering and Applied Sciences,
    Volume 14,Issue 16,
    2019,
    Pages 5699-5705,
    ISSN 1816-949x,
    jeasci.2019.5699.5705,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2019.5699.5705)
    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.
    Keywords: profit quality;DubaiFinancial Market;dividend policy;significant relationship;companies;Profit distribution