Contents & References of The role of financial reporting quality in reducing the limiting effects of dividend policy on investment decisions
List:
Table of Contents
Title
Abstract 1
Chapter 1 - General Research
1-1) Introduction. 3
1-2) statement of the problem. 5
1-3) The importance and necessity of research. 6
1-4) research objectives. 7
1-4-1) Scientific goals. 7
1-4-2) practical goals. 8
1-5) theoretical framework. 8
1-6) research assumptions. 11
1-7) study limits. 11
1-7-1) Research area. 11
1-7-2) The time domain of research. 11
1-7-3) Subject area of ??research. 11
1-8) Definition of words and research terms. 12
1-9) research structure. 13
Chapter Two - Theoretical Foundations and Research Background
2-1) Introduction. 16
2-2) Quality elements of financial reporting. 16
2-3) The quality of financial statements in comparison with the quality of financial reporting. 18
2-4) Different approaches to evaluate the quality of financial reporting. 18
2-4-1) approach to users' needs. 19
2-4-2) Investor/shareholder protection approach. 20
2-5) proposed framework. 21
2-6) Objectives of financial reporting. 22
2-6-1) providing the necessary information to assess the financial situation and economic base. 22
2-6-2) Providing necessary information to evaluate performance and profitability. 22
2-6-3) Providing the necessary information to evaluate how to provide and use cash. 23 2-6-4) Providing necessary information to evaluate how to fulfill the responsibility of managing management and performing legal duties 24 2-6-5) Providing supplementary information for a better understanding of the provided financial information and predicting the future situation. 25
2-7) questions related to the evaluation of reporting quality. 26
2-7-1) Continuity of profit: 26
2-7-2) Separate information: 27
2-7-3) Confirmation value: 27
2-7-4) Timeliness: 28
2-7-5) Processability: 28
2-7-6) Completeness: 29
2-7-7) Content: 29
2-7-8) Neutrality: 30
2-7-9) Comparability: 31
2-7-10) Procedure consistency: 31
2-7-11) Transparency (clarity): 32
2-8) Qualitative features of accounting information. 32
2-8-1) Qualitative characteristics related to information content. 33
2-8-1-1) Relevancy: 33
2-8-1-2) Reliability: 34
2-8-2) The main qualitative characteristics related to providing information: 35
2-8-2-1) Comparability: 35
2-8-2-2) Comprehensibility: 36
2-9) international qualitative characteristics of information. 36
2-10) executive restrictions governing the qualitative characteristics of financial information. 37
2-10-1) Timeliness: 37
2-10-2) Increase of benefits over cost: 38
2-10-3) Importance: 38
2-10-4) Balance between quality characteristics: 38
2-11) Concept of benefit quality. 39
2-12) The importance of profit quality assessment. 40
2-13) methods of measuring profit quality. 41
2-13-1) Measuring profit quality based on the characteristics of profit time series. 42
2-13-1-1) Profit stability. 42
2-13-1-2) Predictability. 43
2-13-1-3) Changeability. 44
2-13-2) measuring the quality of profit based on the relationship between profit, accruals and cash. 44
2-13-2-1) Ratio of cash from operations to profit. 46
2-13-2-2) Prediction of optional components of accrual items with the help of accounting variables. 47
2-13-2-3) predicting the relationship between accruals and cash flows. 49
2-13-3) Measuring profit quality based on the qualitative characteristics of the FASB conceptual framework. 49
2-14) Concepts related to profit sharing policy. 50
2-14-1) Profit sharing policy. 50
2-14-2) Objectives of profit sharing policy. 52
2-14-3) Determining factors of profit sharing policy. 53
2-14-4) Theories related to dividend policy. 56
2-14-4-1) Full information model - tax factor: 57
2-14-4-2) Information inequality model (information asymmetry): 58
2-14-4-3) Behavioral models: 60
2-15) Research background. 62
2-15-1) Foreign research. 62
2-15-2) Internal investigation. 67
2-16) study history. 74
2-17) Summary of the chapter. 79
The third chapter - method79
Chapter 3 - Method of conducting research
3-1) Introduction. 82
3-2) Research method. 82
3-3 (Study population and statistical sample. 83
3-4) Analytical model and method of measuring research variables. 86
3-4-1) independent variables. 86
3-4-1-1) Quality of financial reporting: 86
3-4-1-2) Profit sharing: 89
3-4-2) Dependent variables. 89
3-4-2-1) Total investment: 89
3-4-2-2) Investment in research and development: 89
3-4-2-3) Capital expenditures (invested funds): 89
3-4-3) Control variables. 89
3-5) Information collection methods. 90
3-6) The method of analyzing information and research tests. 90
3-6-1) Regression analysis. 92
3-6-2) Examination of variance heterogeneity. 93
3-6-3) Checking autocorrelation. 93
3-7) Hypothesis testing method: 94
3-7-1) First hypothesis testing method. 94
3-7-2) Method of testing the second hypothesis. 94
3-7-3) Method of testing the third hypothesis. 95
3-8) General steps of data analysis: 96
3-8-1) Panel data method. 96
3-8-1-1) fixed effects method: 97
3-8-1-2) random effects method: 98
3-8-2) Chow or F-Limmer test: 98
3-8-3) Hausman test: 99
3-8-4) model significance test. 100
3-8-5) The significance test of research variables. 100
3-8-6) Tests related to the assumptions of the linear regression model. 101
3-8-6-1) Assumption of normality of variables and residuals: 101
3-8-6-2) Assumption of non-collinearity between independent variables: 102
3-8-6-3) Assumption of independence of residuals: 102
3-8-6-4) Assumption of equality of variance of residuals: 102
3-8-7) Deciding to reject or accept the hypotheses 103
3-9) Summary of the chapter: 104
Chapter IV - Model estimation and research findings
4-1) Introduction. 106
4-2) Descriptive statistics of research variables. 106
4-3) unit root tests. 107
4-4) Checking the normality of dependent variable(s). 109
4-5) Investigating the correlation between research variables. 110
4-6) Collinearity check between the independent research variables. 112
4-7) The results of the first hypothesis test. 112
4-7-1) Deciding on rejecting or accepting the first research hypothesis. 119
4-8) The results of the second hypothesis test. 120
4-8-1) Deciding on rejecting or accepting the second research hypothesis. 126
4-9) The results of the third hypothesis test. 126
4-9-1) Deciding on rejecting or accepting the third research hypothesis. 132
4-10) chapter summary. 133
Chapter Five - Conclusions and Suggestions
5-1) Introduction. 135
5-2) research summary. 135
5-3) Evaluation and description of the results of the hypothesis test 135
5-3-1) The results of the first hypothesis test. 135
5-3-2) The results of the second hypothesis test. 136
5-3-3) The results of the third hypothesis test. 137
4-5) General results of the research. 138
5-5) suggestions 140
5-5-1) suggestions based on research findings. 140
5-5-2) Suggestions for future research. 141
5-6) Research limitations. 141
5-7) Summary of the chapter. 142
Sources and sources. 143
Appendices 149
English abstract 178
Source:
Sources and sources
Persian sources
- Scott, William. (1388). Theory of Financial Accounting, Ali Parsaian, first volume, Tehran, Termeh
- ________. (1388). Financial accounting theory, Ali Parsaian, second volume, Tehran, Terme
- Azer, Adel. Mansour Momeni. (1389). "Statistics and its application in management", first volume, 14th edition, Samit Publications, Tehran.
- Ashnagar, Mahmoud. (1389). The usefulness of dividends in explaining stock returns in companies listed on the Tehran Stock Exchange, a master's thesis under the guidance of Dr. Majeed Zanjedar. Islamic Azad University, Arak branch. Behramfar, Naghi and Mehrani, Kaveh. (1383). The relationship between earnings per share, dividends and investment in companies listed on the Tehran Stock Exchange, Quarterly Journal of Accounting and Auditing.