Title : ( Comparing Liner and Non-Liner Relationships between Accounting Variables and Dividend: Evidence of Iranian Chemical Industries )
Authors: Mahdi Salehi , Mahmoud Hematfar ,
Full TextAbstract
The aim of this study is to compare the linear and non-linear relationships between accounting variables and dividend of industrial chemical companies listed on the Tehran Stock Exchange from 2005 to 2010. Regression analysis is employed in order to test the existing relationship between variables and the significance of linear and non-linear models estimated. In this case, statistical tests like F and T are used for testing the research hypotheses. In this research, the quality of the relationship between the changes in the operating profit, net profit and cash flows resulted from the operations and dividends of the industrial chemical companies, and the significance of meaningful relationship or lack of meaningful relationship between the dependent and independent variables was estimated in 10 models.
Keywords
, Accounting variable, dividend, linear and non-linear relationships
@article{paperid:1026100,
author = {Salehi, Mahdi and Mahmoud Hematfar},
title = {Comparing Liner and Non-Liner Relationships between Accounting Variables and Dividend: Evidence of Iranian Chemical Industries},
journal = {African Journal of Business Management},
year = {2012},
volume = {6},
number = {6},
month = {February},
issn = {1993-8233},
pages = {2143--2151},
numpages = {8},
keywords = {Accounting variable; dividend; linear and non-linear relationships},
}
%0 Journal Article
%T Comparing Liner and Non-Liner Relationships between Accounting Variables and Dividend: Evidence of Iranian Chemical Industries
%A Salehi, Mahdi
%A Mahmoud Hematfar
%J African Journal of Business Management
%@ 1993-8233
%D 2012
