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 |
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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 |
| _version_ | 1818752190417731584 |
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| author | Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Gholamreza Soleimani Amiri Yalda Ameli |
| author_facet | Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Gholamreza Soleimani Amiri Yalda Ameli |
| author_sort | Seyed Hossein Alavi Tabari |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-18T04:47:31Z |
| format | Article |
| id | doaj.art-19451d8a4c944edcb1980558ca682751 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-18T04:47:31Z |
| publishDate | 2009-06-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-19451d8a4c944edcb1980558ca6827512022-12-21T21:20:32ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392009-06-0116220003The Relationship of Earnings Quality and Dividend: Listed Companies in TSESeyed Hossein Alavi Tabari0Vida Mojtahedzadeh1Gholamreza Soleimani Amiri2Yalda Ameliدانشگاه الزهراءدانشگاه الزهراءدانشگاه الزهراءThis 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.https://acctgrev.ut.ac.ir/article_20003_f957501da5cc26db4c7d25a57e1f186c.pdfAccrualscash flowsdividendEarnings ManagementEarnings Quality |
| spellingShingle | Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Gholamreza Soleimani Amiri Yalda Ameli The Relationship of Earnings Quality and Dividend: Listed Companies in TSE بررسیهای حسابداری و حسابرسی Accruals cash flows dividend Earnings Management Earnings Quality |
| title | The Relationship of Earnings Quality and Dividend: Listed Companies in TSE |
| title_full | The Relationship of Earnings Quality and Dividend: Listed Companies in TSE |
| title_fullStr | The Relationship of Earnings Quality and Dividend: Listed Companies in TSE |
| title_full_unstemmed | The Relationship of Earnings Quality and Dividend: Listed Companies in TSE |
| title_short | The Relationship of Earnings Quality and Dividend: Listed Companies in TSE |
| title_sort | relationship of earnings quality and dividend listed companies in tse |
| topic | Accruals cash flows dividend Earnings Management Earnings Quality |
| url | https://acctgrev.ut.ac.ir/article_20003_f957501da5cc26db4c7d25a57e1f186c.pdf |
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