Abstract:
This chapter offers a brief introduction to the concept of dividends, definitions, different views regarding dividend policy by different authors and how they affect firm performance and what are the factors, which influence dividend policy and how they are determined? It also highlights the importance of dividend decision in making investment and managerial decision. The Last section of this chapter includes research purpose, objectives, and questions. This chapter also includes problem statement of the study, theoretical background, and significance of the study.