THE EFFECT OF DIVIDEND DISTRUBUTION POLICIES ON THE COMPANY’S FINANCIAL PERFORMANCE: THE RESEARCH OF AKSA AKR？L？K K？MYA SANAY？？ A.？.

The Dividend distribution policy, one of the main subjects of corporate finance, needs to be determined correctly by the Board of Directors in order to survive in tough conditions as a company. As a matter of fact, whether the profit gained at the end of the financial period is distributed to the shareholders or used for new investments for the company is determined through dividend distribution policies. In this study, the effects of the dividend distribution policies on the financial performance of the company have been investigated. Aksa Akrilik Kimya Sanayii, a company in Istanbul Stock Exchange, has been chosen as an example. The chosen Company’s dividend paid trend, Profit Before Tax ratios between 2009 and 2018 have been analyzed. Moreover, return on assets ratio and profit capital ratio between 2009 and 2018 financial statements of Company’s have been calculated and the correlation and regression between the ratios has been analyzed. In the light of these, it has been found that the effects of dividend distribution policies have had a positive influence on the financial performance of the company