Investigating the effect of dividend payment and company characteristics on revenue quality

This empirical study mainly investigates the effect of dividend payment and five characteristics of the company (company size, company leverage, company performance, legal form and audit quality) on the quality of profits of the most active listed companies. in Iran. A sample of 200 observations of the company during the four years from 1390 to 1398 was used. Hierarchical multiple regression was used to regress six independent variables in corporate earnings quality through non-corporate earnings management, which was estimated through optional accruals. The main results show that there is some divergence in earnings management methods in four years and may indicate that earnings management by member companies of the Tehran Stock Exchange, especially in the first two years (1390 and 1391). However, relatively less profit management methods have been observed in the last two years (1397 and 1398). The correlation results show a number of important relationships between earnings management and three independent variables (company leverage, legal form and audit quality). The results of hierarchical multiple regressions are consistent with the results obtained through Pearson correlation.