Impacts of Cash Dividend Components on Earning Persistence and Return on Stock
Subject Areas : Financial AccountingAli Moghaddam 1 , Dorna Aslani 2
1 - Department of Financial Management, Tehran South Branch, Islamic Azad University, Tehran, Iran
2 - Department of Financial Management, Tehran South Branch, Islamic Azad University, Tehran, Iran
Keywords:
Abstract :
[1] Esmaeili. Sh., The relationship between earning quality and return on stock, Stock Exchange Quaternarly, 2005, 12(13), P. 27-56.
[2] Poorzamani Z., Jahanshad A., Kashani M., Earnings persistence in TSE-listed corporates insisting on the reliability of accruals, management studies quarterly, Management of Islamic Azad University, Research Science department, 2012.
[3] Tehrani R., Zakeri H., Evaluation of the relationship between earning quality and cash dividend in TSE-listed corporates, Stock Exchange quarterly, 2009, 2(5), P.39-55
[4] Jazaieri M., The relationship between share valuation using free cash flow, remaining income, income growth and market price method, M.S. thesis if financial management, Allame Tabatabaee University, Accounting and Management Department, 2009
[5] Jahankhani A., Financial management, publications of the organization for the study and formulation of humanities, 2005.
[6] Haghighat H., Shahi A., Evaluatio of the reactio of investors of TSE to the persistence dimensions of accruals, Accounting Finance Research, 2010, 2(3), P.31-48
[7] Khadem M., Shahreze A., Evaluatino of the relationship between dividend distribution policies and variations of share price of TSE-listed corporates, M.S. thesis of accounting, Tarbiat Modarred University, Faculty of Humanities, 2001.
[8] Khani A., Sadeghi M., The effect of return, persistence and abnormalities of accruals on the period earnings of TSE-listed corporates, Accounting Experimental Studies, 2(8), P.147-166
[9] Dastgir M., Hoseinzade A., Khodadadi V., Vaez. S. A., Earning quality incorporates with financial distress, Accounting Financial Studies, 2011, 4(1), P.146-155.
[10] Zolfaghari. A., Growth opportunities, earning persistence and assessment of free cash flow, M.S thesis of accounting, Rafsanjani Valiasr University, Faculty of Economy and Management, 2013.
[11] Rahimian N., Jafari M., Measures and structures of the quality of earning, Accountant, 2006, 174, P.234-270.
[12] Shabahang R., Accounting theory, Tehran, professional research center for accounting and auditing, 2002, 2, P.564-589.
[13] Zariffard R., Jahankhani A., Identification and analysis of factors associated with the assessment of the quality of earning of Iranian economic enterprises, PhD thesis, Tehran University, 1999.
[14] Alavi Tabari S. H., Khalife Soltan S. A., Shahbandian N., Quality of auditing and earning prediction, accounting research, 2009, 3, P.22-35
[15] Ferdowsi A., The evaluation of the relationship of sustainable growth of earning with high quality income of earning and earning response coefficient (ERC), M.S. thesis of accounting, Bahonar University, Kerman, Faculty of Economy and Management, 2012.
[16] Sagahfi A., Bloo Gh., shareholders’ equity costs and earning feature, accounting research, 2009, 2, P.4-28
[17] Kordestani Gh., Taiefe S., The qualitative features of earning and the capital costs of common stock, financial research, Management Department of Tehran University, Spring and Summer, 2013.
[18] Mahmoodi A., The evaluation of the effect of earning persistence, earning growth and firm size on the relationship of earning and operational cash flow with the return on stock of TSE-listed corporates, M.S. thesis of accounting, Chamran University, Ahvaz, Faculty of Economy and Social Sciences, 2009.
[19] Modarres A., Abbaszade M., The analytical evaluation of the effect of predictability of accruals and cash flow components on predicted earning quality, Knowledge and Development (scientific-research), 2008, 24(15), P.780-795.
[20] Nikoomaram H., Pazooki P., Management reward and earning persistence, Management Accounting Quarterly (scientific-research), 2015, 24(8), P. 347-355.