International Finance and Accounting


This article studies the views of various economists on increasing business value and the profit distribution mechanism. In the process of increasing business value and profit distribution, several aspects such as dividend payment, reinvestment, bonus payments to employees, allocation to the reserve fund are studied and the theoretical basis for the distribution of profits among them is considered. International experience on dividend policy on the example of the Nasdaq Stock Exchange is studied and dividend indicators of various companies are analysed. In addition, the dividend policy and key dividend indicators of insurance companies as institutional investors are analysed. Scientific conclusions and recommendations are based on the study of increasing business value, the profit distribution mechanism and dividend policy on the example of international companies and institutional investors.


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