Dividend policy is one of the most important topics in financial management. Several factors have an impact on the formulation of this policy. Therefore, the purpose of this research is to investigate the effect of financial restatements on the payment of dividends in companies listed on the Tehran Stock Exchange. In order to achieve this goal, two hypotheses were formulated. To test the hypotheses using the systematic elimination method, 175 companies was selected from the companies accepted in the Tehran Stock Exchange during 2017 to2023 and a linear regression model was used. Data analysis has also been done in Eviows 10 software. The results of the research show that financial restatements has a positive relationship with dividends. In addition, financial restatements has a negative relationship with changes in dividend payment. Based on the findings of the research, it can be said that financial restatements, on the one hand, based on the signaling theory, investors' expectations have increased in relation to the expected rate of return, for this reason, there is a significant positive relationship between financial restatements and dividends. This issue is also supported by the agency theory due to the information asymmetry created at the time financial restatements. On the other hand, due to the decrease in the trust created by the shareholders in financial restatements cases, in line with conservatism, the dividend will decrease compared to the past.