Click for new scientific resources and news about Corona[COVID-19]

Paper Information

Journal:   FINANCIAL ACCOUNTING   FALL 2017 , Volume 9 , Number 35 ; Page(s) 101 To 126.
 
Paper: 

THE EFFECT OF FINANCIAL REPORTING QUALITY ON CORPORATE DIVIDEND POLICY WITH RESPECT TO FREE CASH FLOW PROBLEM, FINANCIAL CONSTRAINTS AND QUIET LIFE PROBLEM

 
 
Author(s):  ARABSALEHI MAHDI, MIRZAIE MAHDI*, MALEKI NEDA
 
* UNIVERSITY OF ISFAHAN
 
Abstract: 

One of the decisions made each year by managers that relates to long-term corporate decisions is the dividend yield among shareholders. To make the right decision in this regard, quality financial reporting plays a crucial role as a source of information. In empirical research, the impact of financial reporting quality on dividend policy is of great importance to researchers. How it affects the three channel, the free cash flow problem, financial constraints, and the Quiet life problem is justifiable. For this purpose, this study examines the effect of financial reporting quality on dividend policy through the three mentioned channel. To test the hypotheses, sample of 113 companies from among the companies listed in the Tehran Stock Exchange during the years 2010 to 2016 was selected. For the data analysis and testing hypotheses, panel data regression model has been used. The results of the research show that financial reporting quality has a positive and significant effect on dividend policy and this positive association is more pronounced among firms with more severe free cash flow. The findings also, Also, the findings did not provide enough empirical evidence to support the impact of the financial reporting quality on dividend policy in firms with a high financial constraint. The impact of financial reporting quality on dividend policy is less among firms with higher ownership by monitoring-type institutional investors.

 
Keyword(s): FINANCIAL REPORTING QUALITY, DIVIDEND POLICY, FREE CASH FLOW PROBLEM, FINANCIAL CONSTRAINTS, QUIET LIFE PROBLEM
 
 
References: 
  • Not Registered.
  •  
  •  
 
Citations: 
  • Not Registered.
 
+ Click to Cite.
APA: Copy

ARABSALEHI, M., & MIRZAIE, M., & MALEKI, N. (2017). THE EFFECT OF FINANCIAL REPORTING QUALITY ON CORPORATE DIVIDEND POLICY WITH RESPECT TO FREE CASH FLOW PROBLEM, FINANCIAL CONSTRAINTS AND QUIET LIFE PROBLEM. FINANCIAL ACCOUNTING, 9(35 ), 101-126. https://www.sid.ir/en/journal/ViewPaper.aspx?id=572034



Vancouver: Copy

ARABSALEHI MAHDI, MIRZAIE MAHDI, MALEKI NEDA. THE EFFECT OF FINANCIAL REPORTING QUALITY ON CORPORATE DIVIDEND POLICY WITH RESPECT TO FREE CASH FLOW PROBLEM, FINANCIAL CONSTRAINTS AND QUIET LIFE PROBLEM. FINANCIAL ACCOUNTING. 2017 [cited 2021August01];9(35 ):101-126. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=572034



IEEE: Copy

ARABSALEHI, M., MIRZAIE, M., MALEKI, N., 2017. THE EFFECT OF FINANCIAL REPORTING QUALITY ON CORPORATE DIVIDEND POLICY WITH RESPECT TO FREE CASH FLOW PROBLEM, FINANCIAL CONSTRAINTS AND QUIET LIFE PROBLEM. FINANCIAL ACCOUNTING, [online] 9(35 ), pp.101-126. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=572034.



 
 
Persian Abstract Yearly Visit 53
 
 
Latest on Blog
Enter SID Blog