Opportunistic earnings management or performance-related effects? : evidence from dividend-paying firms
Reza Espahbodi, Nan Liu, Robert A. Weigand
| Year of publication: |
2022
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|---|---|
| Authors: | Espahbodi, Reza ; Liu, Nan ; Weigand, Robert A. |
| Published in: |
Global finance journal. - Amsterdam [u.a.] : Elsevier Inc., ISSN 1044-0283, ZDB-ID 1117243-5. - Vol. 54.2022, p. 1-17
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| Subject: | Accruals earnings management | Dividend changes | Multiperiod performance | Performance trajectory | Real-activities earnings management | Bilanzpolitik | Accounting policy | Dividende | Dividend | Rückstellung | Accrual | Gewinn | Profit | Unternehmenserfolg | Firm performance | Gewinnermittlung | Profit determination | Aktiengesellschaft | Listed company | Gewinnverwendung | Profit appropriation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.gfj.2021.100636 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013470090