1
Master of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
2
Associate Professor of Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
Abstract
In this research, the relationship between stock liquidity and stock dividend was examined. To achieve this goal, in this research, the hypotheses were tested using a statistical sample of 108 companies admitted to the Tehran Stock Exchange, which includes 630 observations between the years 1390 and 1395. In order to measure the liquidity, the indicators (Amihood illiquidity ratio, number of stock trading days, number of transactions, frequency of stock turnover and the gap between bid and offer prices) were used. And in order to measure dividend, the ratio of dividend paid per share to profit per share was used. The results of the research showed that among the criteria of stock liquidity, there is a positive and significant relationship between the illiquidity ratio of Amihud and dividends, but there is an inverse and significant relationship between the number of transactions, the number of stock turnovers and dividends.
hoseinzad firozi,R. and badavar nahandi,Y. (2022). The relationship between stock liquidity and stock dividend. Journal of Accounting and Management Vision, 5(68), 144-159.
MLA
hoseinzad firozi,R. , and badavar nahandi,Y. . "The relationship between stock liquidity and stock dividend", Journal of Accounting and Management Vision, 5, 68, 2022, 144-159.
HARVARD
hoseinzad firozi R., badavar nahandi Y. (2022). 'The relationship between stock liquidity and stock dividend', Journal of Accounting and Management Vision, 5(68), pp. 144-159.
CHICAGO
R. hoseinzad firozi and Y. badavar nahandi, "The relationship between stock liquidity and stock dividend," Journal of Accounting and Management Vision, 5 68 (2022): 144-159,
VANCOUVER
hoseinzad firozi R., badavar nahandi Y. The relationship between stock liquidity and stock dividend. Journal of Accounting and Management Vision, 2022; 5(68): 144-159.
