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Asian Journal of Research in Banking and Finance
Year : 2015, Volume : 5, Issue : 12
First page : ( 92) Last page : ( 100)
Online ISSN : 2249-7323.
Article DOI : 10.5958/2249-7323.2015.00146.7

The Relationship between Dividend Payments and Earnings Quality in Tehran Stock Exchange

Moqaddam Abolfazl Ghadiri1, Kokabi Hassan2, Mahdizadeh Maliheh2, Asadi Nafiseh2, Mousavi Fahimeh Seyed2, Karimi Mahdiyeh2

1PHD., Department of Accounting, Mashhad branch, Islamic Azad University, Mashhad, Iran

2M.A Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

Online published on 7 December, 2015.

Abstract

The objective of this research is to investigate the relationship between dividend payments and earnings quality in Tehran Stock Exchange. In this regard, the information of 55 companies was studied during 2009 to 2013. To analyze the statistical data, SPSS software was used. The independent variables include the dividend payment, the amount of dividend payment and the constant payment of dividend. The dependent variable includes earnings quality. The company size, the financial leverage and the sales growth are the control variables of the research. The results show that there is a significant relationship between the payment of dividends and the amount of dividend payment and earnings quality. The results also showed that there is no significant relationship between the constant payment of dividend and earnings quality.

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Keywords

Payment of dividends, the amount of dividend payment, the constant payment of dividend, earnings quality.

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