Thesis:

The moderating role of Capital Structure on the relationship between earning quality , Corporate governance and cash dividends

The main purpose of this research is to examine the moderating role of capital structure on the relationship between profit quality, corporate governance and cash dividends of companies listed on the Tehran Stock Exchange during the period 1395 to 1400. In this research, the data collected by Talkhis Excel software, It was classified and calculated and finally it was tested through Eviuse software. For this purpose, 132 companies were investigated. From the point of view of the goal, this research is one of the applied researches, and in terms of its nature and method, it is a kind of correlational description. The findings of the research showed that there is a positive and significant relationship between profit quality and cash dividends and between corporate governance and cash dividends. Also, capital structure moderates the relationship between profit quality and corporate governance with cash dividends. The objective perspective is part of applied research and in terms of its nature and method, it is a kind of correlational description. The findings of the research showed that there is a positive and significant relationship between profit quality and cash dividends, and between corporate governance and cash dividends. Also, capital structure moderates the relationship between profit quality and corporate governance with cash dividends.

Keywords: Profit quality, corporate governance, cash dividends, capital structure, financial leverage