systematic risk include earnings, sales growth, book value, dividend, degree of operating leverage (DOL), degree of financial …-year earnings and current-year sales growth, if the combined effect of its current book value, dividend and earnings on stock price … effect of book value and earnings on stock price each is positive and the effect of dividend on stock price is positive …

dividends and foreign ownership deter earnings management. The author shows that dividend increases and foreign ownership … influence of dividends in increasing earnings quality decreases. Improving transparency through dividend increases and …This study discovers the relation between corporate governance factors and earnings quality and finds that increases in …

The literature has suggested that earnings and earnings forecasts provide stronger signals than dividends about future … performance of a firm. We test the information effects of simultaneous announcement of earnings and dividends in the Hong Kong … tax on dividends). Our results show significant share price reactions to unexpected earnings and dividend changes, but …

motivate high quality managers to retain and invest firm earnings, while low quality managers are motivated to distribute …, the results show that, ceteris paribus, earnings retention (dividend payout) is positively (negatively) associated with … executive compensation. These results hold when payout is defined as common dividends plus common share repurchases. Research …

and accruals to explain dividends. Findings – It is found that both cash flows and accruals (earnings) possess significant … reports the first direct test of the link between disaggregated earnings components and UK dividends.  … they provide users of accounts with additional insight into a firm's dividends beyond that conveyed by cash flows alone …