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...
Main Authors: | , |
---|---|
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 |