This study investigates the relation between the dividend-paying status and five proxies of earnings quality, including discretionary accruals, transparency, persistence, value relevance, and conservatism. Our sample covers the 10 years, t = 1381-1390 and consists of 247 companies (2350 firm-year observations) listed in Tehran Stock Exchange. The regression method and panel data approach are used to test the proposed hypotheses. The results indicate that, dividend-paying firms have higher earnings quality, in comparison with non dividend-paying firms. The results also show that the positive association between dividend-paying status and earnings quality is stronger when the size of dividend pay-outs is larger. Overall, our results suggest dividend paying status is indicative of firms’ earnings quality.
Farajzadeh Dehkordi, H., Hemmati, H., & Barzdeh, A. (2013). An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange. Journal of Accounting and Social Interests, 3(4), 83-107. doi: 10.22051/ijar.2014.475
MLA
Hassan Farajzadeh Dehkordi; Hassan Hemmati; Amir Barzdeh. "An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange". Journal of Accounting and Social Interests, 3, 4, 2013, 83-107. doi: 10.22051/ijar.2014.475
HARVARD
Farajzadeh Dehkordi, H., Hemmati, H., Barzdeh, A. (2013). 'An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange', Journal of Accounting and Social Interests, 3(4), pp. 83-107. doi: 10.22051/ijar.2014.475
VANCOUVER
Farajzadeh Dehkordi, H., Hemmati, H., Barzdeh, A. An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange. Journal of Accounting and Social Interests, 2013; 3(4): 83-107. doi: 10.22051/ijar.2014.475
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