| dc.description.abstract | The dividend policy is one of the decisions made each year by managers regarding the company’s long-term decisions. And the quality of financial statements plays an important role as a source of information in making the right decisions in this regard. For the purpose of examining the impact of the quality of financial statements on dividend policy, this research sample of 60 companies listed on the Ho Chi Minh Stock Exchange (HOSE) during 2009 -2018. The result of this study finds that there is insignificant between financial reporting quality and dividend policy in Vietnam market based on Robust regression model.
Keywords: Financial reporting quality, dividend policy, agency theory, information asymmetric, signaling theory, quiet life, free cash flow. | en_US |
