Abstract
This study aims to examine the relationship between dividend distributions and stock prices, focusing on selected financial indicators from the study sample, including earnings per share and the market-to-growth ratio, and their impact on the stock prices of Bank of Baghdad. The results reveal a positive relationship between retained earnings and per-share dividends, and an inverse relationship between per-share dividends and the number of outstanding shares. The study recommends improving trading, clearing, and settlement systems through electronic trading platforms to enhance efficiency, speed, transparency, and security in financial transactions. Furthermore, implementing remote trading services would enable brokerage firms to execute transactions from their offices without requiring on-site representatives. This research explores the connection between dividend distributions and the increase in stock market value, emphasizing the role of dividends in enhancing the economic unit value through the analysis of data and practical applications in various operational environments.