Dividend Policy and Opportunistic Financial Reporting

While perior studies faild to document a meaningful relationship between financial restatement, as a measure of earnings quality, and firms’ dividend paying policy, the purpose of the present study is to reinvestigate this relationship by classifying financial restatements into opportunistic and non...

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Bibliographic Details
Main Authors: حسن فرج‌زاده دهکردی, لیلا آقایی
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2015-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_11477_d41d8cd98f00b204e9800998ecf8427e.pdf