摘要：The aim of this study is to review the relationship between dividend and company performance on equity capital markets in Iran, consequently two groups of performance indexes based on economical trend and accounting trend were studied. In this study, library method of collecting information was employed and the numbers of 93 companies whose required information were available were chosen in 6-year-old study (2004 to 2009). This study is correlation based on method and nature and it has been used for correlation and regression tests to research hypothesis test. For performance, evaluation was carried out with two groups of indicators: accounting and economic indicators. The experimental results of study has shown that generally, there is a positive relationship between economic and accounting performance indexes and dividend policy, and that accounting performance indicators also have more explanatory power than economic performance indicators in predicting dividend in Iranian capital market.
关键词：Dividend policy; economic value added (EVA); market value added (MVA); operation cash flow (OCF); return on equity (ROE); return on asset (ROA)
