Abstract
Disclosure means the inclusion of financial statements of all the necessary information that will help to give a clear picture of the company, as well as the financial statements of the core includes the disclosure of quantitative information and other descriptive, and constitute the retained earnings is an important part of property rights in companies affected by the dividend policy in the shareholding companies which are determined in that part of the profits , which is distributed to shareholders and the portion that is held, as the retained earnings are a major source of internal funding for investment and expansion in corporate and despite the fact that the expansion desirable, the distribution of profits desirable also and this means that there are two contradictory goals (distribution and retention of profits earned). The high rate of dividend means a decrease in the custody of them, leading to a growth rate of less or slower in future profits, and vice versa through the impact on the size of the expansion, investment, and it required a study of the size of dividends and retained and the impact of the policy of this distribution on the decisions of users of accounting information with the possibility of adequate disclosure and appropriate to do so. Among the most important findings of the researcher to view the list of retained earnings separately without integrating them with the income statement to achieve appropriate disclosure for users of financial statements as the integration of the two lists together number appears net income in the middle of the list and not a final result has also used the reader in the income statement in addition to the possibility of show retained earnings as a part of the terms of property rights in the accounts Conclusion add to reserves. And the departments of corporations interest factor of the need to expand and invest heavily in deciding the distribution of profits and retain the best suited of the profits when the need for expansion and investment or investment opportunities feasible so as to provide a source of internal funding on the one hand and to avoid resorting to the new version of the shares of the other hand and the consequent therefore bear the costs of corporate financial transactions or even avoid getting financing through borrowing.
