The Importance of Financial Reporting Quality in Dividend Considering the Company's Growth

The purpose of this paper is to investigate the role of financial reporting in reducing the limits on dividing profits into investment decisions. The statistical population of this research is the companies listed in the stock exchange. Using the Cochran formula and random sampling method, the research sample consisted of 99 companies during the years 1339-1391. Financial reporting as an independent variable and investment is considered as a variable dependent on the segregation of high growth companies and low growth companies. To test the hypotheses of this paper, multiple regression models have been used in combination data. To determine the financial reporting of the accruals model of Dicha and Dicho (2002), which is used by MC Nicole (2002) by MS Nicole. The results of the hypothesis test, according to the model's estimation, show that the negative effect of reporting quality on the effects of dividend policies is stronger in growing companies than other companies, but because of the lack of significance of reporting quality factors and the distribution of profits The model cannot confirm this hypothesis.