| Autor: | حسین اعتمادی, پری چالاکی |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2005 |
| Předmět: | |
| Zdroj: | بررسیهای حسابداری و حسابرسی, Vol 12, Iss 1 (2005) |
| Druh dokumentu: | article |
| ISSN: | 2645-8020 2645-8039 |
| Popis: | The main purpose of this study is to investigate the relationship between corporate performance and cash dividends. The first stage in the analysis involves classification of dividend policy theories in three models: Full information — the tax factor, Information asymmetries and Behavioral models. The relationship between corporate performance and cash dividends is then examined. In order to achieve the aim of this study the data related to operating income, earning per share and cash flows from operating activities as performance criterions and cash dividends has been gathered from companies wich have been listed in Tehran Stock Exchange(TSE) through 1998-2002. Regression method is used in order to test the hypotheses of this research. The results indicate a significant relationship between corporate performance and cash dividends in all studied companies , regardless of their related industries. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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