(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Michael Welker, Kangtao Ye, and Ning Zhang
| Year of publication: |
October 2017
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|---|---|
| Authors: | Welker, Michael ; Ye, Kangtao ; Zhang, Ning |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 32.2017, 4, p. 510-535
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| Subject: | dividend | earnings | natural experiment | shareholder protection | accruals | Dividende | Dividend | Bilanzpolitik | Accounting policy | Ausschüttungspolitik | Payout policy | Experiment | Anlegerschutz | Investor protection | Gewinn | Profit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X16689654 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011760259