Disclosure of material information and dividend
Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
View: 53
This Paper With 12 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_JMMF-3-2_009
تاریخ نمایه سازی: 19 اسفند 1402
Abstract:
The substitution hypothesis postulates that various corpo- rate governance forms and dividend disbursements serve as alternatives. Given that transparent information disclosure mitigates agency issues by lessening information asymmetry and fortifying corporate governance, this study aims to explore the influence of Material Information Dis- closure which includes Groups A, B and Other Cases—characterized by their promptitude and significance—on dividends. Examining the period from ۲۰۱۸ to ۲۰۲۱ and encompassing a sample of ۱۷۳ listed firms from the Tehran Stock Exchange, the findings affirm the substitution hypothesis. Moreover, Board independence is identified as a moderator in the rela- tionship between Material Information Disclosures and dividend. Fur- thermore, the findings indicate that during the Covid-۱۹ period, Group A and Other Cases were more potent factors for dividend reduction than Group B disclosure.
Keywords:
Authors
Shohre Hadidifard
MSc in Accounting, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
Mona Parsaei
Assistant Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.
Nafiseh Shahmoradi
Department of management, Faculty of Social Sciences and Economics, Alzahra university, Tehran, Iran.
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :