Shareholders, as people invest money in ventures (in the form of cash or something). So shareholders may want to know the result of operations that have a gain or loss. With the dividend payment.
Shareholders invest in leadership businesses. (In cash or in kind as well), so shareholders would want to know the results of operations as a gain or loss. A dividend yield much.
Shareholders lead to invest money in business. (in cash or goods). So the shareholders want to know the performance that the profit or loss. The dividends and extent.