Atieh, Abdallah; Hussain, Simon - In: Journal of Applied Accounting Research 13 (2012) 1, pp. 56-70
they provide users of accounts with additional insight into a firm's dividends beyond that conveyed by cash flows alone … and accruals to explain dividends. Findings – It is found that both cash flows and accruals (earnings) possess significant … explanatory power for dividends indicating that, on average, UK financial statements provide users with improved insight beyond …