oewnKHALED YAHAY MOHMMED HAMZI2022-05-292022-05-29https://drepo.sdl.edu.sa/handle/20.500.14154/48150Dividend decision is of parameters to an assessment of companies practically reflecting capital gains in share prices; a financial manager has a primary objective to maximize shareholder wealth; this dividend decision represents a return on investment expenditure represented incorporate Value. Dividends have become an essential stock value indicator. A business that can increase its dividend consistently usually means that it also continuously increases its income. Growth of dividends helps to recognize well-managed companies that trust their future profits. A dividend investment strategy is a big part of fund management due to its advantages. However, since COVID-19 has made capital allocation visible as a key management issue, mainly as it creates severe pressure on businesses and imposes important and complex decision-making on capital, the global economy has been impacted most by the crisis. Still, it may differ in severity by sector.en