The Role of the Value Added Index in Rationalizing the Dividend Policy - Alliance Complex Case Study 2012-2021

Abstract

This study aims to address the role of the economic value-added index in rationalizing the profit distribution policy, by studying the status of  Alliance complex  2012-2021, by analyzing the data of its financial statements, using the SPSS software. The study found that there was no statistically significant correlation between the added economic value and the dividend policy, expressed using the ratio of dividends distributed and the ratio of retained profits, meaning that the changes in the profit distribution policy were subject to other variables not reflected in the study's model.