THE ROLE OF FINANCIAL REPORTING QUALITY IN MITIGATING THE CONSTRAINING EFFECT OF DIVIDEND POLICY ON INVESTMENT

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MOGHADDAS NOOGHABI MOJTABA; SIGARI ATTIYEH; HESARZADEH REZA

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Journal: JOURNAL OF ASSET MANAGEMENT AND FINANCING Year:2016 | Volume:4 | Issue:2 (13) Page(s): 95-110

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Title

THE ROLE OF FINANCIAL REPORTING QUALITY IN MITIGATING THE CONSTRAINING EFFECT OF DIVIDEND POLICY ON INVESTMENT

Author(s)

MOGHADDAS NOOGHABI MOJTABA | SIGARI ATTIYEH | HESARZADEH REZA | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ1

DIVIDEND POLICYQ1

INVESTMENTSQ2

Abstract

According to some theoretical evidence, generalization of the theory of Miller and Modigliani on the relationship between the dividend and investment, depend upon the quality of financial reporting due to its direct effect on information asymmetry and financial reporting. The purpose of this study is to evaluate the quality of financial reporting in reducing the impact of DIVIDEND POLICY on investment according to the framework provided by Gowda and et al. (2013). We investigate the role of FINANCIAL REPORTING QUALITY in mitigating the constraining effect of DIVIDEND POLICY on investment using financial data of 72 companies listed on Tehran Stock Exchanges in the period of 1380-1392. We find that high quality financial reporting significantly mitigates the negative effect of DIVIDEND POLICY on INVESTMENTS. Further, this mitigating role of FINANCIAL REPORTING QUALITY is also confirmed for the firms with a larger portion of firm value attributable to growth opportunities.

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APA: Copy

MOGHADDAS NOOGHABI, MOJTABA, SIGARI, ATTIYEH, & HESARZADEH, REZA. (2016). THE ROLE OF FINANCIAL REPORTING QUALITY IN MITIGATING THE CONSTRAINING EFFECT OF DIVIDEND POLICY ON INVESTMENT. JOURNAL OF ASSET MANAGEMENT AND FINANCING, 4(2 (13) ), 95-110. SID. https://sid.ir/paper/245609/en

Vancouver: Copy

MOGHADDAS NOOGHABI MOJTABA, SIGARI ATTIYEH, HESARZADEH REZA. THE ROLE OF FINANCIAL REPORTING QUALITY IN MITIGATING THE CONSTRAINING EFFECT OF DIVIDEND POLICY ON INVESTMENT. JOURNAL OF ASSET MANAGEMENT AND FINANCING[Internet]. 2016;4(2 (13) ):95-110. Available from: https://sid.ir/paper/245609/en

IEEE: Copy

MOJTABA MOGHADDAS NOOGHABI, ATTIYEH SIGARI, and REZA HESARZADEH, “THE ROLE OF FINANCIAL REPORTING QUALITY IN MITIGATING THE CONSTRAINING EFFECT OF DIVIDEND POLICY ON INVESTMENT,” JOURNAL OF ASSET MANAGEMENT AND FINANCING, vol. 4, no. 2 (13) , pp. 95–110, 2016, [Online]. Available: https://sid.ir/paper/245609/en

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