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quarterly financial accounting journal 2014, 6(21): 175-194 Back to browse issues page
Accounting Conservatism and Creditor-Shareholder Interest Conflict in Dividend Policy
Abstract:   (11485 Views)
This Study examines the impact of accounting conservatism on mitigate creditor-shareholder conflict over dividend policy in 266 listed firms of Tehran Stock Exchange (TSE) over a 10-year period from 2001 to 2011. Using correlation method and multiple linear regression technique, the results of this study show that accounting conservatism cannot mitigate as an effective contraction mechanism in creditor-shareholder interest conflict over dividend policy. Research evidence show that there is a negative significant relation between interest paid to creditors and dividend paid to shareholders. Also, that there is a significant relation between dividend payout in last year, firm size and operating cash flow with dividends paid.
Keywords: Accounting Conservatism, Dividend, Creditor –Shareholder Interest Conflict
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Type of Study: Research | Subject: Special
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Accounting Conservatism and Creditor-Shareholder Interest Conflict in Dividend Policy. quarterly financial accounting journal. 2014; 6 (21) :175-194
URL: http://qfaj.ir/article-1-117-en.html

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year 6, Issue 21 (2014) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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