Author(s): Abdo, K. K.
This study aimed to explore the policies of profit distribution and how these policies affect the fluctuation in the market value of the shares of companies listed on the Amman Stock Exchange. The study followed the descriptive analytical approach. The study sample consisted of 48 joint stock companies listed on the Amman Stock Exchange from various sectors. The study highlights the importance of the policies followed in joint stock companies listed on the Amman Stock Exchange and that the share of profits has an effective relationship with the market value of the shares of these companies, while the ratio of dividends to shareholders’ equity and the payout ratio had an effective relationship in the sector service, and it did not appear to be related to the industrial sector, and the study recommended a set of recommendations, including: the boards of directors of public shareholding companies to adopt a dividend distribution policy that matches their expectations and future projects.