The Relationship of Earnings Quality and Dividend: Listed Companies in TSE
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 indepe...
Main Authors: | , , , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2009-06-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_20003_f957501da5cc26db4c7d25a57e1f186c.pdf |