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Information Journal Paper

Title

INVESTIGATION EFFECT OF FINANCIAL REPORTING QUALITY ON IMPACT OF DIVIDEND ON INVESTMENT DECISIONS

Pages

  63-78

Abstract

 In recent years, DIVIDEND policy, as a factor of influencing decision investment, draw lots of attention in financial literature. Many economic decisions are made based on information, which is taken from the accounting information systems. Due to the quality of information provided to users is necessary and increasing quality of data can be more efficient investment copmanneis and to maintain and develop their resousces. The aim of this study is the investigation effect of FINANCIAL REPORTING QUALITY on impact of DIVIDEND on INVESTMENT DECISIONS. Then, the impact of FINANCIAL REPORTING QUALITY on this relationship has been investigated. Also for evaluating the FINANCIAL REPORTING QUALITY, the working capital accruals quality model was used. Target sample includes 109 of listed companies in Tehran Stock Exchange (TSE) during 1385-1391. To analyze the data and hypothesis testing a multiple regression model based on compound data was used. The results of the study show that DIVIDEND have negative and significant effect on INVESTMENT DECISIONS. Also FINANCIAL REPORTING QUALITY mitigates the impact of DIVIDEND on INVESTMENT DECISIONS.

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    Cite

    APA: Copy

    ARABSALEHI, MAHDI, GOOGERDCHIAN, AHMAD, & HASHEMI, MAJID. (2015). INVESTIGATION EFFECT OF FINANCIAL REPORTING QUALITY ON IMPACT OF DIVIDEND ON INVESTMENT DECISIONS. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), 8(26), 63-78. SID. https://sid.ir/paper/200114/en

    Vancouver: Copy

    ARABSALEHI MAHDI, GOOGERDCHIAN AHMAD, HASHEMI MAJID. INVESTIGATION EFFECT OF FINANCIAL REPORTING QUALITY ON IMPACT OF DIVIDEND ON INVESTMENT DECISIONS. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)[Internet]. 2015;8(26):63-78. Available from: https://sid.ir/paper/200114/en

    IEEE: Copy

    MAHDI ARABSALEHI, AHMAD GOOGERDCHIAN, and MAJID HASHEMI, “INVESTIGATION EFFECT OF FINANCIAL REPORTING QUALITY ON IMPACT OF DIVIDEND ON INVESTMENT DECISIONS,” FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), vol. 8, no. 26, pp. 63–78, 2015, [Online]. Available: https://sid.ir/paper/200114/en

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