Atieh, Abdallah; Hussain, Simon - In: Journal of Applied Accounting Research 13 (2012) 1, pp. 56-70
Purpose – Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether they provide users of accounts with additional insight into a firm's dividends beyond that conveyed by cash flows alone. Design/methodology/approach – The authors employ...
