Abstract
The article is devoted to the financial and legal aspects of the dividend policy of companies in modern business conditions. Dividends are one of the most important sources of income for shareholders of companies, and the dividend policy, which determines the distribution of profits between shareholders and the company, is of great importance for investors, analysts, managers and other financial market participants. Today's conditions in which companies operate are characterized by uncertainty and rapidly changing market conditions. In such circumstances, the effectiveness of the company's dividend policy can greatly affect its financial performance and market value. Therefore, understanding the current trends and opportunities of the dividend policy is a key factor in successful corporate financial management. This article discusses the main aspects of the dividend policy, including its role in the corporate governance system, the specifics of the formation and modification of the dividend policy, taking into account legal restrictions and opportunities for the company
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