Dividend Payments Ratio and Previous Earnings Theory

چکیده مقاله

Earnings behavior is one of the behavioral concepts in accounting and financial issues. In this study, based on previous earnings theory, dividend issue is examined as function of earnings behavior. This study categorized into inductive reasoning studies and in case of hypothesis test, it is labeled as a correlative research. Data were extracted from financial statements of 120 listed firms in Tehran Stock Exchange during  2007 - 2015 fiscal year. To determine the relationships between research variables, two hypotheses were proposed to which analysis was done using Eviews8 software through correlation and multiple regression. The results showed that both research hypothesis were confirmed. In fact, the results revealed that there is a significant negative correlation between previous year dividend payments ratio and current year dividend payments ratio. The results also showed that there is a significant positive relationship between current year Profitability and current year dividend payments ratio.

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