TY  - JOUR
T1  - The Impact of Dividends Policy on Accounting Information Quality: An Empirical
Analysis for Companies Listed in Iraqi Stock Exchange and
Dubai Stock Exchange
AU - Noori Mohammed, Amal AU - Fadhil Khudhair Al-Taie, Bushra AU - Hammood Flayyih, Hakeem 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 9
SP  - 3010
EP  - 3017
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.3010.3017
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.3010.3017
KW  - Profit distribution
KW  -dividend policy
KW  -profit quality
KW  -quality of accounting information
KW  -impact
KW  -Iraq
AB  - 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.
ER  -