The Effect Of Financial Reporting Quality On Dividend Policy:The Case Of Vietnam

Abstract

One of the annual decisions made by managers on the company's long-term choices is the dividend policy. Additionally, the accuracy of financial statements is crucial as a source of knowledge for making the best choices in this area. The results of this study collection of 60 enterprises based on the Ho Chi Minh Stock Exchange (HOSE) between 2013 and 2023 was used to investigate the effect of financial statement quality on dividend policy. Based on a robust regression model, the study's findings indicate that there is no significant relationship in the Vietnamese market between financial reporting quality and dividend policy.