Search Results - subject:"Bidirectional causality"

Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index

Salah, Olfa Ben - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 29-49

it remains inconclusive and context-dependent. Idea- This study seeks to examine the bidirectional causality between tax …

Persistent link: https://www.econbiz.de/10015195994

The relationship between dividend policy and earnings management: A causality analysis

Ben Salah, Olfa; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 29 (2024) 57, pp. 166-185

Purpose - The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It...

Persistent link: https://www.econbiz.de/10014516412

The relationship between dividend policy and earnings management : a causality analysis

Ben Salah, Olfa; Jarboui, Anis - In: Journal of economics, finance & administrative science 29 (2024) 57, pp. 166-185

Purpose The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It...

Persistent link: https://www.econbiz.de/10014506812

Corporate governance and financial performance nexus: Any bidirectional causality?

Alley, Ibrahim S.; Adebayo, Abimbola L.; Oligbi, Blessing O. - In: International Journal of Management and Economics 50 (2016) 1, pp. 82-99

, nullifying the hypothesis of bidirectional causality in the nexus. …

Persistent link: https://www.econbiz.de/10015192153

Corporate governance and financial performance nexus : any bidirectional causality?

Alley, Ibrahim S.; Adebayo, Abimbola L.; Oligbi, Blessing O. - In: International journal of management and economics 50 (2016) 1, pp. 82-99

, nullifying the hypothesis of bidirectional causality in the nexus. …

Persistent link: https://www.econbiz.de/10012026154