Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges

Dividend policy is one of the most controversial issues in the field of financial management. With respect to the importance of policy of corporate profit sharing, study on reliable profit that should be distributed between equity owners, and avoiding distributing delusive profit seems a very import...

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Autores principales:	Parviz Piri, Vahid Hossein Pour
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2015
Materias:	earning per share auditor report dividend policy Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/0dd33c1694144253ac0c186ccaf438bf
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spelling	oai:doaj.org-article:0dd33c1694144253ac0c186ccaf438bf2021-11-04T19:47:29ZEffect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges2008-89142476-292X10.22103/jak.2015.885https://doaj.org/article/0dd33c1694144253ac0c186ccaf438bf2015-03-01T00:00:00Zhttps://jak.uk.ac.ir/article_885_49a18040c3680427f4e0d9ba6c899991.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XDividend policy is one of the most controversial issues in the field of financial management. With respect to the importance of policy of corporate profit sharing, study on reliable profit that should be distributed between equity owners, and avoiding distributing delusive profit seems a very important issue. This paper, following Lawson and Wang (2014) and Caskey and Hanlon (2013), studies the relationship between dividend policy and both the auditor’s and managers’ expected profit. To examine the dividend policy, a survey method was used for obtaining real information of 99 companies listed in the Tehran Stock Exchange in the period 2002 to 2011, and then, a descriptive statistics method in the form of panel data regression model was employed. The results showed that the explanatory power of auditors’ expected profit in dividend policy is more than the explanatory power of managers’ expected profit. The results also showed that there is no meaningful difference between auditors’ expected profit and managers’ expected profit.Parviz PiriVahid Hossein PourShahid Bahonar University of Kermanarticleearning per shareauditor reportdividend policyAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 19, Pp 75-94 (2015)
institution	DOAJ
collection	DOAJ
language	FA
topic	earning per share auditor report dividend policy Accounting. Bookkeeping HF5601-5689
spellingShingle	earning per share auditor report dividend policy Accounting. Bookkeeping HF5601-5689 Parviz Piri Vahid Hossein Pour Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges
description	Dividend policy is one of the most controversial issues in the field of financial management. With respect to the importance of policy of corporate profit sharing, study on reliable profit that should be distributed between equity owners, and avoiding distributing delusive profit seems a very important issue. This paper, following Lawson and Wang (2014) and Caskey and Hanlon (2013), studies the relationship between dividend policy and both the auditor’s and managers’ expected profit. To examine the dividend policy, a survey method was used for obtaining real information of 99 companies listed in the Tehran Stock Exchange in the period 2002 to 2011, and then, a descriptive statistics method in the form of panel data regression model was employed. The results showed that the explanatory power of auditors’ expected profit in dividend policy is more than the explanatory power of managers’ expected profit. The results also showed that there is no meaningful difference between auditors’ expected profit and managers’ expected profit.
format	article
author	Parviz Piri Vahid Hossein Pour
author_facet	Parviz Piri Vahid Hossein Pour
author_sort	Parviz Piri
title	Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges
title_short	Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges
title_full	Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges
title_fullStr	Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges
title_full_unstemmed	Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges
title_sort	effect of adjusting accounting errors identified by independent auditors on dividend policy of companies listed in tehran stock exchanges
publisher	Shahid Bahonar University of Kerman
publishDate	2015
url	https://doaj.org/article/0dd33c1694144253ac0c186ccaf438bf
work_keys_str_mv	AT parvizpiri effectofadjustingaccountingerrorsidentifiedbyindependentauditorsondividendpolicyofcompanieslistedintehranstockexchanges AT vahidhosseinpour effectofadjustingaccountingerrorsidentifiedbyindependentauditorsondividendpolicyofcompanieslistedintehranstockexchanges
_version_	1718444572094234624

Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges

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