ARTIFICIAL INTELLIGENCE AND GLOBAL TRANSFORMATIONS IN DIVIDEND POLICY: CONTEMPORARY TRENDS AND STRUCTURAL CHANGES

Abstract

This study investigates the contemporary trends and structural transformations in dividend policy in the context of artificial intelligence (AI), the digital economy, and global economic transformation. The research evaluates recent developments in the global dividend market, the growing importance of share repurchase programs, the role of Environmental, Social, and Governance (ESG) principles, and the impact of AI-related investments on corporate capital allocation decisions. The findings reveal that dividend policy has evolved beyond its traditional role as a profit distribution mechanism into a comprehensive strategic instrument for shareholder value creation and corporate financial management. Furthermore, the study develops practical recommendations aimed at improving dividend policy, enhancing the efficiency of capital allocation, and safeguarding shareholders' interests within joint-stock companies.