EARNINGS QUALITY AND MARKETREACTIONS TO DIVIDENDCHANGES

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SAGHAFI A.A.; KORDESTANI GH.R.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2004 | Volume:11 | Issue:37 Page(s): 51-72

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Information Journal Paper

Title

EARNINGS QUALITY AND MARKETREACTIONS TO DIVIDENDCHANGES

Author(s)

SAGHAFI A.A. | KORDESTANI GH.R. | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

MARKET REACTIONSQ4

OFF-TYPE DIVIDEND YIELDSQ4

DIVIDEND CHANGESQ2

UNEXPECTED EARNINGSQ2

Abstract

This paper investigates the relation between earning quality and off-type dividend yields in those fIrms whose dividend has either increased or decreased. Earning quality has been measured based on: earnings predictability, earnings persistence and the relation between future operating cash flows and aggregate earnings or earnings components. Having controlled our information background, investment opportunities, manners of dividend receivers and also fIrms operating risk the results show that relation between EARNINGS QUALITY and MARKET REACTIONS is not statistically signifIcant. A stock price reaction to dividend changes and unexpected earnings is positive and statistically meaningful.

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APA: Copy

SAGHAFI, A.A., & KORDESTANI, GH.R.. (2004). EARNINGS QUALITY AND MARKETREACTIONS TO DIVIDENDCHANGES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(37), 51-72. SID. https://sid.ir/paper/8069/en

Vancouver: Copy

SAGHAFI A.A., KORDESTANI GH.R.. EARNINGS QUALITY AND MARKETREACTIONS TO DIVIDENDCHANGES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2004;11(37):51-72. Available from: https://sid.ir/paper/8069/en

IEEE: Copy

A.A. SAGHAFI, and GH.R. KORDESTANI, “EARNINGS QUALITY AND MARKETREACTIONS TO DIVIDENDCHANGES,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 37, pp. 51–72, 2004, [Online]. Available: https://sid.ir/paper/8069/en

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