The effect of political communication on the relationship between accrual quality and dividend policy

The present study investigates the impact of political communication on the relationship between accrual quality and dividend policy. This research is applied in purpose and is causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 121 companies were selected as research sample in the 6-year period from 2011 to 2015. The method used for data collection was a library and data were collected for measuring variables from the coding site and corporate financial statements. In Excel the initial calculations were then performed to test the research hypotheses by Eviewse software and multiple regression with panel data model. Used. The results show that there is a significant and inverse relationship between accrual quality and dividend policy. Also, political communication has a significant and reverse effect on the relationship between accrual quality and dividend policy.