Investigation of Dividend Smoothing in Tehran Stock Exchange

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SAGHAFI ALI; Asghari Iraj; MOHTADI AZAM

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:2 (37) Page(s): 1-20

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Title

Investigation of Dividend Smoothing in Tehran Stock Exchange

Author(s)

SAGHAFI ALI | Asghari Iraj | MOHTADI AZAM | Issue Writer Certificate

Keywords

Dividend SmoothingQ1

Linter ModelQ1

Leary and MichaelyQ1

Abstract

Objective: This study aims to analyze the dividends smoothing phenomenon in the Tehran Stock Exchange, TSE, during 2009-2016. Method: Data have been collected and analyzed by referring to the professional databases and using Excel and Stata software. Panel data model was applied to test the research hypotheses. Result: Findings verified dividends smoothing in the TSE and showed when the Lintner model (1956) and cash dividends pattern were used, the level of identified smoothing increases. Also, when the Lintner model and announced dividends pattern were used, the levels of smoothing in two sub-periods are different. Conclusion: In the TSE, there exists Dividend Smoothing phenomenon, and better understanding of it requires consideration of the type of dividends and the model used.

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APA: Copy

SAGHAFI, ALI, Asghari, Iraj, & MOHTADI, AZAM. (2019). Investigation of Dividend Smoothing in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(2 (37) ), 1-20. SID. https://sid.ir/paper/163456/en

Vancouver: Copy

SAGHAFI ALI, Asghari Iraj, MOHTADI AZAM. Investigation of Dividend Smoothing in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(2 (37) ):1-20. Available from: https://sid.ir/paper/163456/en

IEEE: Copy

ALI SAGHAFI, Iraj Asghari, and AZAM MOHTADI, “Investigation of Dividend Smoothing in Tehran Stock Exchange,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 2 (37) , pp. 1–20, 2019, [Online]. Available: https://sid.ir/paper/163456/en

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