نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری دانشگاه ارومیه
2 کارشناسیارشد حسابداری دانشگاه ارومیه
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In many companies, the assembly approves the percent of the dividend based on the company reported earnings. While it seems that the auditor's comments reflected in Adjustment clauses independent audit report are not given enough attention. So, it is expected that using this research, we could study the explanatory power of earnings per share according to the adjustment clauses independent audit report on cash dividends. For this goal, we consider the Tehran stock exchange related data between 1382-1391 and use pooled data regression method. Among all attended companies, about 70 companies are selected as the statistical sample. The results of this research verify the significant negative effect of the earnings per share (EPS) determined by the company on interest payments, due to the effects of the adjustment clauses independent audit report (as a variable which moderates the relationship between EPS determined by the company and the earnings per share determined by assembly). These results also indicate that the effect of this variable is not significant on the relationship between the earning per share determined by the company and Dividend per share.
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