Sirait, Febriela; Siregar, Sylvia Veronica - In: International Journal of Accounting and Information … 22 (2014), pp. 103-117
Purpose –The authors examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend persistence. The samples consist of 90 firms from the manufacturing industry in the years 2005-2009. Multiple regression is used for testing hypotheses....