1
Department of Accounting, Faculty of Technical Boys, Technical and Vocational University (TVU) Lecturer , Shirvan, Iran
2
Lecturer of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
3
Master student of accounting, Faculty of Humanities, Ishraq Institute of Higher Education, Bojnourd, Iran.
4
PhD student in Management, Agricultural Bank.
Abstract
Investors invest in physical and financial assets. Investment in financial assets is done through the purchase of stocks, bonds, etc. When a person buys company shares, he becomes the owner of the company and enjoys benefits such as dividends, dividends, increase in stock prices, and so on. Therefore, based on this argument, the purpose of this study is to investigate the relationship between changes in dividends and dividends on future earnings changes of companies listed on the Tehran Stock Exchange. The statistical population of the present study consists of 105 companies listed on the stock exchange during the period 1392 to 1399. The obtained results show that changes in dividends have a significant effect on changes in future dividends. The results also indicate that there is a significant relationship between dividends and changes in future dividends.
ghodrati zoeram,A. , azizi,F. , bagheri iraj,E. and nasiri,D. (2022). Investigating the relationship between dividend changes and earnings per share on future earnings changes. Journal of Accounting and Management Vision, 5(63), 27-37.
MLA
ghodrati zoeram,A. , , azizi,F. , , bagheri iraj,E. , and nasiri,D. . "Investigating the relationship between dividend changes and earnings per share on future earnings changes", Journal of Accounting and Management Vision, 5, 63, 2022, 27-37.
HARVARD
ghodrati zoeram A., azizi F., bagheri iraj E., nasiri D. (2022). 'Investigating the relationship between dividend changes and earnings per share on future earnings changes', Journal of Accounting and Management Vision, 5(63), pp. 27-37.
CHICAGO
A. ghodrati zoeram, F. azizi, E. bagheri iraj and D. nasiri, "Investigating the relationship between dividend changes and earnings per share on future earnings changes," Journal of Accounting and Management Vision, 5 63 (2022): 27-37,
VANCOUVER
ghodrati zoeram A., azizi F., bagheri iraj E., nasiri D. Investigating the relationship between dividend changes and earnings per share on future earnings changes. Journal of Accounting and Management Vision, 2022; 5(63): 27-37.
