العلاقة بين سياسة توزيع الارباح والقيمة السوقية للسهم واثرها في تحديد قيمة الشركة بحث تطبيقي في عينة من المصارف المسجلة في سوق العراق للاوراق المالية

the research aims to identify the policy of distributing profits and market value of the stock and to measure the relationship between the profit distribution policy and the market value of the share in practice, through application in a sample of listed companies in the Iraqi Stock Exchange. The sample of the research was in (4) of the companies listed in the banking sector in the Iraqi market for securities and for the period from 2011 to 2015. The researchers reached a number of conclusions, the most important in theory is : That the concept of profit distribution policy is one of the important concepts for companies because of the important processes and procedures reflected in the decision-making in relation to the distribution of profits or detention, and in practice proved that there is a significant correlation between the dividends per share and the market value per share. In the light of the conclusions, the following recommendations were reached: The necessity of interest of both the Iraqi market for securities and corporate departments of dividends, because of the impact on the retained earnings, which represents one of the forms of internal financing, in addition to their impact on market value. The importance of corporate governance to the relationship between the policy of distribution of profits and the market value of the shares through the disclosure of companies in their financial reports.