The decision of general meeting of corporation about dividend and effects of it

Document Type : Original Article

Authors

1 Assistant Professor, Department of Law, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran

2 Master of Private Law, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran

10.48300/jlr.2023.404339.2377

Abstract

Different interpretations have been given regarding the nature of public assemblies of joint ventures. But can he avoid such a decision? One of the most important decisions of the annual general meeting of the joint stock company is the distribution of profits among shareholders. The company's profit is identified and calculated by the company's managers and approved by the company's legal inspectors, and it is necessary that this issue and the method of profit distribution be approved by the company's general assembly.Dividend is generally the goal of any partnership and Dividend at corporation is a matter that in our legal system not deal with it enough. subjects that about dividend may be mentioned are quiddity of dividend , delay of payment of dividend after the decision of general meeting and losses of stockholders, deduction of legal reserve and its identity and revoke of general meeting from its decision.at this article I effort to analysis this matters and also try to present precedent of this subject.

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