Parent firm dividend payouts and subsidiary earnings management : evidence from mandatory dividend policy
Dongmin Kong, Mianmian Ji, Lihua Liu
| Year of publication: |
2024
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|---|---|
| Authors: | Kong, Dongmin ; Ji, Mianmian ; Liu, Lihua |
| Published in: |
Journal of accounting and public policy. - Amsterdam : Elsevier, ISSN 1873-2070, ZDB-ID 2013296-7. - Vol. 44.2024, Art.-No. 107192, p. 1-23
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| Subject: | Business groups | China | Dividend payouts | Earnings management | Dividende | Dividend | Bilanzpolitik | Accounting policy | Ausschüttungspolitik | Payout policy | Konzern | Corporate group | Unternehmenserfolg | Firm performance | Gewinnverwendung | Profit appropriation | Prinzipal-Agent-Theorie | Agency theory | Eigentümerstruktur | Ownership structure | Ausländische Tochtergesellschaft | Foreign subsidiary | Aktiengesellschaft | Listed company |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2024.107192 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015056815