/methodology/approach – The authors examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend … larger dividend size is an indicator of higher earnings quality. Overall, the results show that dividend-paying status …, increase in dividend size, and persistence in dividend payment are indicators or signals of higher earnings quality. Research …

Purpose –The authors examine four dividend features: dividend-paying status, dividend size, dividend changes, and …-paying status, dividend size, dividend changes, and dividend persistence. The samples consist of 90 firms from the manufacturing …. However, the authors do not find evidence that larger dividend size is an indicator of higher earnings quality. Overall, the …