نویسندگان
دانشگاه الزهراء
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
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.
کلیدواژهها [English]
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