The Effect of Dividend Policies on Investment Decisions, Emphasizing the Financial Reporting Quality

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Rangzan Moghaddam Roghiyeh; LASHGARI ZAHRA

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:10 | Issue:40 Page(s): 21-46

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Information Journal Paper

Title

The Effect of Dividend Policies on Investment Decisions, Emphasizing the Financial Reporting Quality

Author(s)

Rangzan Moghaddam Roghiyeh | LASHGARI ZAHRA | Issue Writer Certificate

Keywords

Financial Reporting QualityQ1

DividendsQ2

InvestmentsQ2

Growth opportunitiesQ2

Abstract

The main goal of this study is to examine the effect of Financial Reporting Quality in reducing the negative impact of dividend policies on the investment decisions. To this end, 130 companies listed in Tehran Stock Exchange were selected. This correlational research is applied in terms of objective. To test the hypotheses, the combined linear multiple regression model was used. Assumptions of this study are as follows: 1) The negative impact of dividend on investment is stronger for firms that a significant portion of their value is the result of Growth opportunities. 2) The quality of financial reporting will reduce the negative impact of Dividends on Investments. To measure the quality of financial reporting, the Dechow and Dichev (2002) model adjusted by McNichols (2002) was used which is similar to the study by Ramalingegowda and San Wang (2013). The Research results indicate that, dividend has a negative effect on investment is stronger for firms that a significant portion of their value is the result of Growth opportunities. But, Financial Reporting Quality will not reduce the negative effect of dividend on investment.

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APA: Copy

Rangzan Moghaddam, Roghiyeh, & LASHGARI, ZAHRA. (2019). The Effect of Dividend Policies on Investment Decisions, Emphasizing the Financial Reporting Quality. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(40 ), 21-46. SID. https://sid.ir/paper/198185/en

Vancouver: Copy

Rangzan Moghaddam Roghiyeh, LASHGARI ZAHRA. The Effect of Dividend Policies on Investment Decisions, Emphasizing the Financial Reporting Quality. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;10(40 ):21-46. Available from: https://sid.ir/paper/198185/en

IEEE: Copy

Roghiyeh Rangzan Moghaddam, and ZAHRA LASHGARI, “The Effect of Dividend Policies on Investment Decisions, Emphasizing the Financial Reporting Quality,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 40 , pp. 21–46, 2019, [Online]. Available: https://sid.ir/paper/198185/en

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