This paper established that dividend policy is relevant to firm profitability. A combination of ordinary least square … firms quoted in the Nigerian stock exchange and their profitability. The results show that capitalized dividend has … significant positive effect on profitability in the short run, while dividend payout has significant positive effect in the long …

In the article the question of estimation of profitability is considered taking into account the size of quality of … income of enterprise. The chart of classification of indexes of profitability of enterprise, expected on the basis of size of …