THE RELATIONSHIP OF EARNINGS QUALITY AND DIVIDEND: LISTED COMPANIES IN TSE

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ALAVI TABARI S.H.; MOJTAHEDZADEH V.; SOLEYMANI AMIRI GH.R.; AMELI Y.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:56 Page(s): 93-106

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Title

THE RELATIONSHIP OF EARNINGS QUALITY AND DIVIDEND: LISTED COMPANIES IN TSE

Author(s)

ALAVI TABARI S.H. | MOJTAHEDZADEH V. | SOLEYMANI AMIRI GH.R. | AMELI Y. | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

EARNINGS MANAGEMENTQ2

DIVIDENDQ2

ACCRUALSQ2

CASH FLOWSQ2

Abstract

This research has investigated the relationship between EARNINGS QUALITY and DIVIDEND. ACCRUALS based on Dechow and Dichev (2002) models, extraordinary items, restatement of the earnings and Pearson correlation between current and next period operating income for measuring EARNINGS QUALITY as independent variables and DIVIDEND, DIVIDEND yield and DIVIDEND changes as dependent variables were considered and three hypotheses were defined. The statistical samples of this research consisted of 85 firms chosen from TSE during 1381-1386. The hypotheses were analyzed by using Two Independent Sample t, chi square test, Logit and Probit Regression. The results show that when restatement of the earnings is used as measure of EARNINGS QUALITY, firms with higher EARNINGS QUALITY don't pay DIVIDEND in due date. When extraordinary items is used as measure of EARNINGS QUALITY, firms with higher EARNINGS QUALITY tend to set more generous DIVIDEND policies and none of criteria of EARNINGS QUALITY doesn't have any significant effect on DIVIDEND changes.

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APA: Copy

ALAVI TABARI, S.H., MOJTAHEDZADEH, V., SOLEYMANI AMIRI, GH.R., & AMELI, Y.. (2009). THE RELATIONSHIP OF EARNINGS QUALITY AND DIVIDEND: LISTED COMPANIES IN TSE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(56), 93-106. SID. https://sid.ir/paper/8160/en

Vancouver: Copy

ALAVI TABARI S.H., MOJTAHEDZADEH V., SOLEYMANI AMIRI GH.R., AMELI Y.. THE RELATIONSHIP OF EARNINGS QUALITY AND DIVIDEND: LISTED COMPANIES IN TSE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(56):93-106. Available from: https://sid.ir/paper/8160/en

IEEE: Copy

S.H. ALAVI TABARI, V. MOJTAHEDZADEH, GH.R. SOLEYMANI AMIRI, and Y. AMELI, “THE RELATIONSHIP OF EARNINGS QUALITY AND DIVIDEND: LISTED COMPANIES IN TSE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 56, pp. 93–106, 2009, [Online]. Available: https://sid.ir/paper/8160/en

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