نویسندگان
چکیده
کلیدواژهها
عنوان مقاله [English]
This paper has investigated the relationship between earnings quality and dividend sample including 50 Iranian firms listed on Tehran Stock Exchange (TSE) during the period of 1375 to 1384. In this paper we have defined earnings quality as persistent of earnings. The results show that the earnings of dividend paying firms are more persistent in future periods, and that this effect is more pronounced for firms with larger dividend payouts. Thus dividend provide information about the quality of reported earnings
کلیدواژهها [English]
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