The effect of the dividend policy on the value of the economic unit

This research aims to test the theories explaining the profit distribution policy, by applying it to 4 sectors listed in the Iraq Stock Exchange, which are (industry sector, hotel and tourism sector, agricultural sector, banking sector), during the period (2013-2016), dealing with This research tested the policy of dividend distribution on the market value of the economic units, and the results of the research are consistent with the return preference theory, which was that the market value of the economic unit is affected by the dividend distributions. of shareholders at the same time, because in the event that this is achieved, the tendency of investors to invest in the economic unit is great, and this will provide a good source of financing for the unit.