Matches in SemOpenAlex for { <https://semopenalex.org/work/W2041346103> ?p ?o ?g. }
Showing items 1 to 93 of
93
with 100 items per page.
- W2041346103 abstract "Abstract This study investigates the influence of LIFO adoption on changes in cash dividends. Descriptive studies of dividend policy have found that changes in cash dividends are positively associated with both operating cash flows and accounting earnings. LIFO adoption is interesting because it typically decreases earnings while increasing cash flows through deferral of U.S. taxes. We regress changes in annual cash dividends against a proxy for the earnings effect and the cash flow effect of LIFO usage, as well as additional control variables. The model is estimated for each of five years, centered on the adoption year, using a sample of 361 LIFO adopters. The results suggest that adoption year changes in cash dividends are associated with the negative earnings effect rather than the positive cash flow effect of LIFO adoption." @default.
- W2041346103 created "2016-06-24" @default.
- W2041346103 creator A5035537893 @default.
- W2041346103 creator A5067444809 @default.
- W2041346103 date "1994-09-01" @default.
- W2041346103 modified "2023-09-24" @default.
- W2041346103 title "Dividend behavior surrounding LIFO adoption" @default.
- W2041346103 cites W1503371830 @default.
- W2041346103 cites W1542403080 @default.
- W2041346103 cites W1585500105 @default.
- W2041346103 cites W2050038069 @default.
- W2041346103 cites W2083140083 @default.
- W2041346103 cites W2084695533 @default.
- W2041346103 cites W2088251095 @default.
- W2041346103 cites W2142856961 @default.
- W2041346103 cites W2144470805 @default.
- W2041346103 cites W2146880834 @default.
- W2041346103 cites W2157872392 @default.
- W2041346103 cites W2319547716 @default.
- W2041346103 cites W2325946461 @default.
- W2041346103 cites W2328204318 @default.
- W2041346103 cites W2333534594 @default.
- W2041346103 cites W3121131820 @default.
- W2041346103 cites W3121666186 @default.
- W2041346103 cites W3121734623 @default.
- W2041346103 cites W3122229200 @default.
- W2041346103 cites W3122839689 @default.
- W2041346103 cites W3125712194 @default.
- W2041346103 doi "https://doi.org/10.1016/1058-3300(94)90004-3" @default.
- W2041346103 hasPublicationYear "1994" @default.
- W2041346103 type Work @default.
- W2041346103 sameAs 2041346103 @default.
- W2041346103 citedByCount "0" @default.
- W2041346103 crossrefType "journal-article" @default.
- W2041346103 hasAuthorship W2041346103A5035537893 @default.
- W2041346103 hasAuthorship W2041346103A5067444809 @default.
- W2041346103 hasConcept C10138342 @default.
- W2041346103 hasConcept C116168712 @default.
- W2041346103 hasConcept C121955636 @default.
- W2041346103 hasConcept C144133560 @default.
- W2041346103 hasConcept C149782125 @default.
- W2041346103 hasConcept C162324750 @default.
- W2041346103 hasConcept C163428354 @default.
- W2041346103 hasConcept C166819830 @default.
- W2041346103 hasConcept C2777145635 @default.
- W2041346103 hasConcept C2781426361 @default.
- W2041346103 hasConcept C41008148 @default.
- W2041346103 hasConcept C48721391 @default.
- W2041346103 hasConcept C556758197 @default.
- W2041346103 hasConcept C9390403 @default.
- W2041346103 hasConcept C97366136 @default.
- W2041346103 hasConceptScore W2041346103C10138342 @default.
- W2041346103 hasConceptScore W2041346103C116168712 @default.
- W2041346103 hasConceptScore W2041346103C121955636 @default.
- W2041346103 hasConceptScore W2041346103C144133560 @default.
- W2041346103 hasConceptScore W2041346103C149782125 @default.
- W2041346103 hasConceptScore W2041346103C162324750 @default.
- W2041346103 hasConceptScore W2041346103C163428354 @default.
- W2041346103 hasConceptScore W2041346103C166819830 @default.
- W2041346103 hasConceptScore W2041346103C2777145635 @default.
- W2041346103 hasConceptScore W2041346103C2781426361 @default.
- W2041346103 hasConceptScore W2041346103C41008148 @default.
- W2041346103 hasConceptScore W2041346103C48721391 @default.
- W2041346103 hasConceptScore W2041346103C556758197 @default.
- W2041346103 hasConceptScore W2041346103C9390403 @default.
- W2041346103 hasConceptScore W2041346103C97366136 @default.
- W2041346103 hasLocation W20413461031 @default.
- W2041346103 hasOpenAccess W2041346103 @default.
- W2041346103 hasPrimaryLocation W20413461031 @default.
- W2041346103 hasRelatedWork W1537625700 @default.
- W2041346103 hasRelatedWork W1972728349 @default.
- W2041346103 hasRelatedWork W2000094562 @default.
- W2041346103 hasRelatedWork W2039816408 @default.
- W2041346103 hasRelatedWork W2050436491 @default.
- W2041346103 hasRelatedWork W2068821855 @default.
- W2041346103 hasRelatedWork W2350398762 @default.
- W2041346103 hasRelatedWork W2351763576 @default.
- W2041346103 hasRelatedWork W2361170671 @default.
- W2041346103 hasRelatedWork W2369900109 @default.
- W2041346103 hasRelatedWork W2388170186 @default.
- W2041346103 hasRelatedWork W2771682517 @default.
- W2041346103 hasRelatedWork W2772437431 @default.
- W2041346103 hasRelatedWork W2911280513 @default.
- W2041346103 hasRelatedWork W2945611189 @default.
- W2041346103 hasRelatedWork W2973205424 @default.
- W2041346103 hasRelatedWork W3046567649 @default.
- W2041346103 hasRelatedWork W3201610291 @default.
- W2041346103 hasRelatedWork W95320991 @default.
- W2041346103 hasRelatedWork W2265834017 @default.
- W2041346103 isParatext "false" @default.
- W2041346103 isRetracted "false" @default.
- W2041346103 magId "2041346103" @default.
- W2041346103 workType "article" @default.