EXAMINING THE IMPACT OF FINANCIAL REPORTING QUALITY ON DIVIDEND POLICY OF THE COMPANIES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MAHDAVI GHOLAMHOSSEIN; REZAEI GHOLAM REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:5 | Issue:17 Page(s): 1-32

Download Full-Text

Persian Verion

View:

3,732

Download:

Cites:

Information Journal Paper

Title

EXAMINING THE IMPACT OF FINANCIAL REPORTING QUALITY ON DIVIDEND POLICY OF THE COMPANIES

Author(s)

MAHDAVI GHOLAMHOSSEIN | REZAEI GHOLAM REZA | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ1

ACCRUALSQ2

DIVIDEND POLICYQ2

AGENCY COSTSQ2

Abstract

The goal of this paper is examining the impact of FINANCIAL REPORTING QUALITY (FRQ) on DIVIDEND POLICY of the companies listed on Tehran Stock Exchange. Therefore, using Francis et al. (2005) model, the Innante and Discretionary ACCRUALS Quality has been used as an indicator for the FRQ. The research population composes of 64 companies listed on Tehran Stock Exchange which have been studied. Multivariate linear regression statistical analysis was used to test the hypotheses of the research. The results show that there is a direct significant relationship between the Innante ACCRUALS Quality and the Dividend Payout, but there is not any significant relationship between the Discretionary ACCRUALS Quality and the Dividend Payout. In addition, the results of research concerning control variables show that there is a reverse relationship between Q-Tobin's ratios and operating expenses to sales ratios and the Dividend Payout, but there is not any significant relationship between the other control variables (i.e., firm size and Return on Equity) and the Dividend Payout.

Cites

No record.

References

Cite

APA: Copy

MAHDAVI, GHOLAMHOSSEIN, & REZAEI, GHOLAM REZA. (2013). EXAMINING THE IMPACT OF FINANCIAL REPORTING QUALITY ON DIVIDEND POLICY OF THE COMPANIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 5(17), 1-32. SID. https://sid.ir/paper/198091/en

Vancouver: Copy

MAHDAVI GHOLAMHOSSEIN, REZAEI GHOLAM REZA. EXAMINING THE IMPACT OF FINANCIAL REPORTING QUALITY ON DIVIDEND POLICY OF THE COMPANIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;5(17):1-32. Available from: https://sid.ir/paper/198091/en

IEEE: Copy

GHOLAMHOSSEIN MAHDAVI, and GHOLAM REZA REZAEI, “EXAMINING THE IMPACT OF FINANCIAL REPORTING QUALITY ON DIVIDEND POLICY OF THE COMPANIES,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 5, no. 17, pp. 1–32, 2013, [Online]. Available: https://sid.ir/paper/198091/en

Related Journal Papers