Structural equations relationship between asset growth, profit continuity, profit management and investment opportunities with profit sharing and company value

The main purpose of this research is to examine the relationship between assets growth, profit continuity, profit management and investment opportunities with profit sharing and company value among companies listed on the Tehran Stock Exchange. The statistical sample of the research  includes 113 active companies in the Tehran Stock Exchange during the period from 2015 to 2019. Structural equation modeling (SEM) based on partial least squares (PLS) was used for statistical analysis. The findings of this study showed that assets growth, profit continuity, investment opportunities and profit management have an effect on dividends. There is also a significant relationship between earnings management and dividends. Finally, the distributed profit, assets growth, and the continuity of profit affect the company's performance. Finally, the distributed profit, the growth of assets, and the continuity of profit affect the company's performance. Finally, the distributed profit, profit growth, and the continuity of profit affect the company's performance. When investors determine the value of the company in terms of accounting data, it is necessary to consider the growth rate of assets. When the company does not have a shortage of available cash, the manager does not face a serious problem in allocating resources between investment opportunities and profit distribution. The growth of assets creates value for a company. Managers mostly proceed with profit continuation; Because the amount of profit and its fluctuation is important from the point of view of the company's shareholders and it affects the value of the company. Using investment opportunities and adopting favorable debt and profit sharing policies, which are among the tools of financial decisions, can improve the position of the company.