A Study Relationship between Firm Performance and Dividend Policy by Fuzzy Regression: Iranian scenario

Seyed Hasan Salehnezhad


Fuzzy regression analysis is an extension of the classical regression analysis that is used in evaluating the functional relationship between the dependent and independent variables in a fuzzy environment. Accounting dividend is the most important information used by decision makers in the economic analysis. This research investigated corporate governance and dividend policy in listed company's Tehran Stock exchange by fuzzy regression during 2010 and 2012. The results indicated that significant and positive relationship exists between financial performance (stock returns) and dividend policy and also there was a significant and negative relationship exists between economic performance (EVA) and dividend policy. Furthermore, a significant relationship exists between controlling variable (size) and dividend policy.

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DOI: https://doi.org/10.5296/ijafr.v3i2.4072


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Copyright (c) 2013 Seyed Hasan Salehnezhad

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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