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...

Due to the conflict in Ukraine, which escalated on 24th February 2022, and caused a large inflow o f Ukrainian c itizens t o P oland, a n eed t o i nvestigate t his phenomenon b y official statistics has arisen. When it comes to tracking the movement of refugees, statistical and administrative...