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...

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Bibliographic Details
Main Authors: Seyed Hossein Alavi Tabari, Vida Mojtahedzadeh, Gholamreza Soleimani Amiri, Yalda Ameli
Format: Article
Language:fas
Published: University of Tehran 2009-06-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_20003_f957501da5cc26db4c7d25a57e1f186c.pdf