This Article discusses the Information Content of Dividend Changes and its relation with Future profitability of adopted companies in Tehran stock exchange during 1380-1390.
In this regard, In order to assess the Information Content, dividend changes have been applied. Also in order to measuring the benefits, two change variables at Profit before extraordinary items and changes in asset returns are used. In this study, Patterns of correlation analysis are used, and regression for analyzing research hypotheses is applied. According to research results it can be said that dividend changes have Information Content, that substantially and significantly are related to future profitability, and changes in dividend have also positive and significant relationship with future profitability of company.
کلید واژگان :
Changes in dividend, Information Content of profit and earnings, Profitability, Company growth.
