the relationship between earnings quality and audit fees with the dividend policy of listed companies in Tehran Stock Exchange

The main purpose is the relation between earnings quality and audit fees with the dividend policy of listed companies in Tehran Stock Exchange during the years 1392 to 1396 ". Dividend policy as the dependent variable and earnings quality and audit fees are as independent variables. Firm size, financial leverage, the ratio of accruals is as the variables are controlled. Samples are including 102 companies. In general, the statistical method used in this research is correlation and regression.
The results showed that there is a direct and significant correlation between earnings quality and audit fees with dividend policy. Results of control variables showed that there is significant adverse relationship between financial leverage and accruals have with dividend policy. and dividend policy of the company's direct and significant impact. Company size has a direct and significant effect on dividend policy.