Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)

The purpose of this study is to investigate the relationship between operating cash flows and dividend changes. This is applied to the impact of operating cash flows on the lagged dividends and the net operating income. The statistical population was taken from listed companies in Tehran Stock Excka...

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Autores principales:	Mohammad Hossein Setayesh, Zeynab Mehtari
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	operating cash flows dividend changes cash dividend policy cash flows Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/8d10f665ad6e4ed0a011e8dfc8ca86f8
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spelling	oai:doaj.org-article:8d10f665ad6e4ed0a011e8dfc8ca86f82021-11-04T19:41:37ZAnalysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)2008-89142476-292X10.22103/jak.2011.30https://doaj.org/article/8d10f665ad6e4ed0a011e8dfc8ca86f82011-04-01T00:00:00Zhttps://jak.uk.ac.ir/article_30_fd9822622dc0559cf3a8c7802b8a3a7d.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this study is to investigate the relationship between operating cash flows and dividend changes. This is applied to the impact of operating cash flows on the lagged dividends and the net operating income. The statistical population was taken from listed companies in Tehran Stock Exckange, TSE, and a sample of 136 listed companies was surveyed. Despite the importance of operating cash flows in evaluating the cash dividend policies, the results showed no significant relationship between them. In order to re-examine the impact of operating cash flows on cash dividend policies, the sample is divided into three sub-samples with regard to growth level values. Again there were no significant relationship between dividend changes and operating cash flows of companies. This shows that there may be some other factors that create changes in the cash dividend policies.Mohammad Hossein SetayeshZeynab MehtariShahid Bahonar University of Kermanarticleoperating cash flowsdividend changescash dividend policycash flowsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 5, Pp 149-171 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	operating cash flows dividend changes cash dividend policy cash flows Accounting. Bookkeeping HF5601-5689
spellingShingle	operating cash flows dividend changes cash dividend policy cash flows Accounting. Bookkeeping HF5601-5689 Mohammad Hossein Setayesh Zeynab Mehtari Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)
description	The purpose of this study is to investigate the relationship between operating cash flows and dividend changes. This is applied to the impact of operating cash flows on the lagged dividends and the net operating income. The statistical population was taken from listed companies in Tehran Stock Exckange, TSE, and a sample of 136 listed companies was surveyed. Despite the importance of operating cash flows in evaluating the cash dividend policies, the results showed no significant relationship between them. In order to re-examine the impact of operating cash flows on cash dividend policies, the sample is divided into three sub-samples with regard to growth level values. Again there were no significant relationship between dividend changes and operating cash flows of companies. This shows that there may be some other factors that create changes in the cash dividend policies.
format	article
author	Mohammad Hossein Setayesh Zeynab Mehtari
author_facet	Mohammad Hossein Setayesh Zeynab Mehtari
author_sort	Mohammad Hossein Setayesh
title	Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)
title_short	Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)
title_full	Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)
title_fullStr	Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)
title_full_unstemmed	Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)
title_sort	analysis of the correlation between operating cash flows and dividend changes in tehran stock exchange (tse)
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/8d10f665ad6e4ed0a011e8dfc8ca86f8
work_keys_str_mv	AT mohammadhosseinsetayesh analysisofthecorrelationbetweenoperatingcashflowsanddividendchangesintehranstockexchangetse AT zeynabmehtari analysisofthecorrelationbetweenoperatingcashflowsanddividendchangesintehranstockexchangetse
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Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)

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