Concepedia

Dividend Policy and Earnings Management Across Countries

Wen He, Lilian Ng, Nataliya S. Zaiats, Bohui Zhang

SSRN Electronic Journal · 2015 · 25 citations · 36 references

Open access

Concepts

BusinessAccountingBusiness EconomicsCorporate FinanceDividend PolicyFinancial AccountingDividend TaxationEarnings ManagementEarnings Per ShareEarnings QualityEarnings ReportingIncome MeasurementAccrual Earnings ManagementCross-border Earnings ManagementCross-country Payout DeterminationDividend Payout PolicyDividend Policy Modeling

References

36

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 70.7K citations

Management, Business Economics, Corporate Governance +16

Law and Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · Journal of Political Economy · 1998 · 18.1K citations

Law, Corporate Governance, Finance +14

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

Business, Accountancy, Accounting +13

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.2K citations

Business, Accounting, Finance +16

DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES

John Lintner · 1956 · 3.5K citations

Law, Business Economics, Finance +12