Atieh, Abdallah; Hussain, Simon - In: Journal of Applied Accounting Research 13 (2012) 1, pp. 56-70
Purpose – Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether … and accruals to explain dividends. Findings – It is found that both cash flows and accruals (earnings) possess significant … that conveyed by cash flows alone. Research limitations/implications – These results demonstrate the importance of accruals …