نویسندگان
1 سازمان بورس و اوراق بهادار، دانشجوی دکترای حسابداری
2 استادیار دانشگاه الزهرا (س)، دانشکده علوم اجتماعی و اقتصادی، گروه اقتصاد
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The subject of dividend policy is one of the most important issues. Company shareholders are interested to have cash dividend and use the dividend information as a basis for investing decisions. Information content of dividend hypothesis states that dividends convey information about future earnings. The present paper verified the relationship among dividend changes and future profitability in Tehran Stock Exchange during the period 2005-2012. The results showed that there is a significant relationship between dividend changes and current profitability, but there is no significant relationship between dividend changes and future profitability in Tehran Stock Exchange
کلیدواژهها [English]
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