بررسی عوامل مؤثر بر رابطه بین تقسیم سود و سرمایه‌گذاری

Alexeeva-Alexeev, I. (2024). Determinants of investment decisions in tech firms: Evidence from GMM analysis of panel data across 23 OECD countries. Problems of Economy, 4, 4-14. https://doi.org/10.32983/2222-0712-2024-4-4-14

Aziz, A., Iqbal, A., & Naseem, M. R. (2025). Dividend smoothing under political and economic uncertainty: Evidence from Pakistan using dynamic panel GMM (2010-2024). Dialogue Social Science Review, 3(6), 185-206.

Bahramfar, N., & Mehrani, K. (2004). The Relationship Between Earnings Per Share, Dividends, and Investment in Companies Listed on the Tehran Stock Exchange. Accounting and Auditing Review, 11(2), 27-46.

Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1), 237-333. https://doi.org/10.1016/S0165-4101(01)00027-1

Dang, N. H., Nguyen, V. H., & Vu, T. T. V. (2020). The impacts of earnings quality on dividend policy of listed enterprises in Vietnam. Research in World Economy, 11(6). https://doi.org/10.5430/rwe.v11n6p123

Daniel, N. D., Denis, D. J., & Naveen, L. (2010). Source of financial flexibility: Evidence from cash flow shortfall.

de Souza Junior, W. D., Hijazi, M. M., & da Silva, T. P. (2025). Determinants of dividend payout policy: More evidence from emerging markets of G20 bloc. International Journal of Finance and Economics. https://doi.org/10.1002/ijfe.3111

Driver, C., Grosman, A., & Scaramozzino, P. (2020). Dividend policy and investor pressure. Economic Modelling, 89, 559-570. https://doi.org/10.1016/j.econmod.2019.11.015

Hasan, F., & Al-Najjar, B. (2024). Consumer confidence as a mediator between dividend announcements and stock returns: Evidence from the UK. Journal of Financial Markets. https://doi.org/10.1007/s11156-025-01388-3

Hou, D., Yuan, Z., Taran-Bozbay, A., & et al. (2025). Dividend policies and managerial ability beyond financial constraints: Insights from China. Humanities and Social Sciences Communications, 12, 87. https://doi.org/10.1057/s41599-024-04131-w

Karami, G., Bazrafshan, A., & Mohammadi, A. (2011). Investigating the Relationship Between Auditor Tenure and Earnings Management. Accounting Knowledge, 2(6), 65-83.

Karami, G., Tajik, K., & Moradi, M. T. (2006). The relationship between earnings quality and capital increase from shareholders' claims in listed companies on Tehran Stock Exchange. Review of Accounting and Auditing, 13(2), 71-84.

Martins, T. C., & Novaes, W. (2012). Mandatory dividend rules: Do they make it harder for firms to invest? Journal of Corporate Finance, 18, 953-967. https://doi.org/10.1016/j.jcorpfin.2012.04.004

Njoku, O. E., & Lee, Y. (2024). Revisiting the effect of dividend policy on firm performance and value: Empirical evidence from the Korean market. International Journal of Financial Studies, 12(1), 22. https://doi.org/10.3390/ijfs12010022

Oliveira, I., Figueiredo, J., Faria, M., & Martins, F. V. (2024). Accounting and macroeconomic variables explaining investment: An empirical study with panel data in the Portuguese textile sector. Journal of Risk and Financial Management, 17(8), 1-18. https://doi.org/10.3390/jrfm17080444

Setayesh, M. H., & Ghavhestani, S. (2016). Investigating the Relationship Between Dividend Payout, Investment Opportunities, and External Financing During the Company Life Cycle. Scientific-Research Quarterly of Asset Management and Financing, 4(1), 12.

Verdi, R. S. (2006). Financial reporting quality and investment efficiency.

Yang, J., & Jiang, Y. (2008). Accounting information quality, free cash flow, and overinvestment: A Chinese study. The Business Review, 11(1), 159-166.