The moderating effect of the type of firms’ ultimate ownership on the relationship between dividends and earnings quality

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Baharmoghaddam Mahdi; JOKAR HOSSEIN; Salehi Noorollah

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Journal: Journal of Accounting Advances Year:2019 | Volume:10 | Issue:2 (75/3) Page(s): 63-100

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Title

The moderating effect of the type of firms’ ultimate ownership on the relationship between dividends and earnings quality

Author(s)

Baharmoghaddam Mahdi | JOKAR HOSSEIN | Salehi Noorollah | Issue Writer Certificate

Keywords

Type of Ultimate OwnershipQ1

DividendsQ1

Earnings QualityQ2

Abstract

Several studies in Tehran Stock Exchange have examined the effect of Dividends on Earnings Quality; but few studies have been conducted to examine the effect of Dividends on Earnings Quality when the type of firms’ ownership is different. Consequently, the purpose of this paper is to investigate the moderating effect of the type of firms’ ultimate ownership on the relationship between Dividends and Earnings Quality. Earning quality variables are measured using the variables of earnings sustainability, accruals quality, and investors’ response to earnings. To achieve this goal, the data of 720 companies during the financial periods from 2009 to 2016 is used. The research results showed that in those firms’ in which Dividends are paid, Dividends are associated with more persistent earnings, higher accrual quality, and greater earnings' informativeness, and the hypothesis of dividend information content can be confirmed for Iranian firms; But the type of ownership of the firms’ can affect the severity of this relationship. Hence, that the informativeness role of Dividends, when it comes to the earning quality, is lower in state-owned structure companies in comparison with non-governmental firms.

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APA: Copy

Baharmoghaddam, Mahdi, JOKAR, HOSSEIN, & Salehi, Noorollah. (2019). The moderating effect of the type of firms’ ultimate ownership on the relationship between dividends and earnings quality. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(2 (75/3) ), 63-100. SID. https://sid.ir/paper/359684/en

Vancouver: Copy

Baharmoghaddam Mahdi, JOKAR HOSSEIN, Salehi Noorollah. The moderating effect of the type of firms’ ultimate ownership on the relationship between dividends and earnings quality. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;10(2 (75/3) ):63-100. Available from: https://sid.ir/paper/359684/en

IEEE: Copy

Mahdi Baharmoghaddam, HOSSEIN JOKAR, and Noorollah Salehi, “The moderating effect of the type of firms’ ultimate ownership on the relationship between dividends and earnings quality,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 2 (75/3) , pp. 63–100, 2019, [Online]. Available: https://sid.ir/paper/359684/en

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