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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 an...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2004-09-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_10458_4e976330e23108d9d9e30369d69c55c9.pdf |