The relationship between dividend payments and earnings quality of listed companies in Tehran Stock Exchange
Received: 18 December 2020
Revised: 24 January 2021
Accepted: 15 February 2021
Abbas Chahkar, Reza Aghajan Nashtaei
Download Full Text
References
[1] Bolgorian, M. and Mayeli, A. (2020), "Accounting conservatism and money laundering risk", Accounting Research Journal, Vol. 33 No. 2, pp. 343-361.
[2] Caskey, J. and Hanlon, M. (2005). “Do dividends indicate honesty? The relation betweedividends and the quality of earnings”, working paper, University of Michigan,Ann Arbor, MI.
[3] emori, D. Omidi, F.(2013). review the dividend policy and the life cycle, place of publication: The second International Conference on Accounting, Financial Management and Investment.
[4] Francis, J. LaFond, R. Olsson,P. Schipper,K. (2005). "The market pricing of Accruals Quality". Journal of Accounting and Economics 39, 295-327.
[5] Sirait, F. Siregar, S. V. (2013). "Dividend payment and earnings quality: evidence from Indonesia" The current issue and full text archive of this journal is available at : www.emeraldinsight.com/1834-7649.htm
[6] Fung,S. Goodwin,J. (2013). " Short-term debt maturity, monitoring and accruals-based.
[7] Gupta, M. Khurana, I. Pereira, R. (2008). Legal enforcement, short maturity debt, and the incentive to manage earnings. Journal of Law and Economics 51,619–639.
[8] Mahdavi, G.H. Barzegar, E.(2013). review the participation of users in the process of formulating national standards for accounting, accounting and auditing Research, number20.
[9] McNichols, Maureen F. (2000). Research design issues in earnings management studies. Journal of Accounting and Public Policy,19, 4-5 (Winter): 313–345
[10]Sajadi, S.H. Dastgir, M. Hossein zadeh, A. H. Akhgar, M.O. (2011). "examining ways of management authority and impact on future profitability reporting enterprise features on ways of using these authority, knowledge of accounting, sh 8, S30-7.
[11]Tong, Y.H. and Miao, B. (2011), “Are dividends associated with the quality of earnings?”, Accounting Horizons, 25 ,(1), 183-205.
[12]Zakeri, M. Danesh far, K.(2009). the effect of knowledge on strengthening the competitiveness of enterprises, Journal of promotional Development strategy,number19.