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(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Welker, Michael; Ye, Kangtao; Zhang, Ning - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 510-535
Persistent link: https://www.econbiz.de/10011760259
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Earnings management and dividend policy : empirical evidence from major sectors of Pakistan
Ahmed, Farhan; Advani, Neha; Kanwal, Sahabia - In: International journal of economics and financial issues … 8 (2018) 3, pp. 182-190
Persistent link: https://www.econbiz.de/10011979078
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Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
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Does dividend policy drive earnings smoothing?
Liu, Nan; Espahbodi, Reza - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 501-528
Persistent link: https://www.econbiz.de/10010424909
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Signaling versus free cash flow theory : what does earnings management reveal about dividend initiation?
Drummond Smith, Deborah; Pennathur, Anita K. - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 284-308
Persistent link: https://www.econbiz.de/10012169916
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Dividends and earnings quality : evidence from China
Deng Lu; Li, Sifei; Liao, Mingqing - In: International review of economics & finance : IREF 48 (2017), pp. 255-268
Persistent link: https://www.econbiz.de/10011747270
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Information dynamics, dividend displacement, conservatism, and earnings measurement : a development of the Ohlson (1995) valuation framework
Clubb, Colin D. B. - In: Review of accounting studies 18 (2013) 2, pp. 360-385
Persistent link: https://www.econbiz.de/10009767189
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Dividneds and earnings quality in Poland
Kowerski, Mieczysław - In: E-Finanse : finansowy kwartalnik internetowy 9 (2013) 3, pp. 42-51
(in year t) and the interaction of current dividend decision and earnings proposed by D. J. Skinner and E. Soltes (2011 … earnings depends more distinctly on a firm's dividend policy than on the developed markets. …
Persistent link: https://www.econbiz.de/10010351184
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Dividend payment and earnings quality : evidence from Indonesia
Sirait, Febriela; Siregar, Sylvia Veronica - In: International journal of accounting and information … 22 (2014) 2, pp. 103-117
Persistent link: https://www.econbiz.de/10010378692
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Nexus among board characteristics, earnings management and dividend payout : evidence from an emerging market
Abu Afifa, Malik; Saleh, Isam Hamad; Al-shoura, Aseel; … - In: International journal of emerging markets 19 (2024) 1, pp. 106-133
Persistent link: https://www.econbiz.de/10014463214