announcements on a sequential sample of announcements of earnings and dividends from U.S. firms. The empirical results support the … indicates significant information content for unexpected revenue after controlling for unexpected earnings and dividends. …This paper investigates the relative strengths of complementary and substitution effects between earnings and dividend …

previous studies that disaggregated earnings outperforms the cash flow model in explaining the changes in dividends. Also, the … together have a role to play in explaining the change in dividends. Design/methodology/approach – The authors’ mainly used the …, firm size, gearing and quality of earnings. Using 344 observations from Jordanian firms, the association of variables with …

dividends provide management with an incentive to manipulate earnings. Design/methodology/approach – This paper employs a …Purpose – The purpose of this paper is to extend the literature on earnings management by examining whether stock … discretion. Findings – Stock dividend issuing firms increase accruals substantially in the issue year followed by poor earnings …

Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for … disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual … with prior research, it is found that increasing dividends does not convey value relevant information about future earnings …

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 …

motivate high quality managers to retain and invest firm earnings, while low quality managers are motivated to distribute … model, 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 …

found that the decision to increase dividends is significantly related to earnings, and the decision to cut dividend is …/value – The research provides a clear link between banks' portfolio choice and earnings that have implications for dividends in … policies of the listed banks, over the period 1995-2005 in Malaysia. Design/methodology/approach – An ordered probit modelling …

research provides a clear link between banks' portfolio choice and earnings that have implications for the dividends in the … interest and non-interest based banking products. We find that the decision to increase dividends is significantly related to … earnings, and the decision to cut dividend is significantly related to the changes in the non-performing loans, corporate and …

exclusion of dividends understates the benefits of diversification and has an influence on optimum portfolio selection and …