This paper examines whether dividend policy is associated with earnings management and whether the relationship varies …,429 corporations from 29 countries, we show that dividend payers manage earnings less than dividend non-payers, and that this evidence … is stronger in countries with weak investor protection and high opacity. Further, we find that dividend payers manage …

incentive plans that adopt ROE as the performance measure to examine this possibility. We find that firms with pre-dividend ROE …

Using a sample covering practically all dividend-paying small and medium-sized private companies in Finland during 2006 … enabling current dividend distribution is mitigated by the amount of retained earnings from prior years. This article adds to … the existing literature by providing empirical evidence for dividend and tax-driven earnings management in private SMEs …

and routinely implementing a high-yield dividend policy. This study uses dividend policy as a moderated multiple … with no assumed growth in the future, this empirical study shows that dividend policy is critical when minimizing …

This study examines whether, under a full dividend imputation system, companies defer income until tax changes … also examine whether such earnings management is a function of a company's ownership structure and dividend payout policy … more likely for dividend-paying firms, consistent with the deferral of dividends and the deferral of income being …