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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...

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Bibliographic Details
Main Authors: دکتر علی ثقفی, غلامرضا کردستانی
Format: Article
Language:fas
Published: University of Tehran 2004-09-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_10458_4e976330e23108d9d9e30369d69c55c9.pdf