Matches in SemOpenAlex for { <https://semopenalex.org/work/W4283660173> ?p ?o ?g. }
Showing items 1 to 90 of
90
with 100 items per page.
- W4283660173 endingPage "13" @default.
- W4283660173 startingPage "1" @default.
- W4283660173 abstract "This study provides evidence on how dividend policy affects earnings management. Our goal is to contribute to the literature by employing data from a sector (aerospace and defence) that to the best of our knowledge has never been studied before in terms of the relationship between earnings management and dividend policy. Our sample consists of 17 listed companies in the U.S. Stock Exchanges, examined for the 2012-2019 period. We employ panel data linear regression to conclude that the dividend policy positively affects the management’s practice of discretionary accruals manipulation. Consequently, our results support the signalling hypothesis that points to the importance of a stable dividend policy. Specifically, we provide relevant and robust information on management decision making regarding value return to the shareholders of U.S. aerospace and defence companies. Finally, we provide future research proposals that may shed more light on this obscure relationship." @default.
- W4283660173 created "2022-06-29" @default.
- W4283660173 creator A5042780667 @default.
- W4283660173 creator A5073754201 @default.
- W4283660173 date "2022-06-28" @default.
- W4283660173 modified "2023-10-06" @default.
- W4283660173 title "Dividend Policy and Earnings Management: Evidence from the U.S. Aerospace and Defence Industry" @default.
- W4283660173 cites W1498089717 @default.
- W4283660173 cites W2010116279 @default.
- W4283660173 cites W2012583014 @default.
- W4283660173 cites W2033465010 @default.
- W4283660173 cites W2063516179 @default.
- W4283660173 cites W2077587780 @default.
- W4283660173 cites W2096788434 @default.
- W4283660173 cites W2121889586 @default.
- W4283660173 cites W2141956643 @default.
- W4283660173 cites W2164426272 @default.
- W4283660173 cites W2313498325 @default.
- W4283660173 cites W2744681794 @default.
- W4283660173 cites W2794048688 @default.
- W4283660173 cites W3040823426 @default.
- W4283660173 cites W3047408857 @default.
- W4283660173 cites W3125491899 @default.
- W4283660173 cites W3125510660 @default.
- W4283660173 cites W3126045759 @default.
- W4283660173 cites W3134425081 @default.
- W4283660173 cites W3190679355 @default.
- W4283660173 cites W3095839678 @default.
- W4283660173 doi "https://doi.org/10.1080/10242694.2022.2079282" @default.
- W4283660173 hasPublicationYear "2022" @default.
- W4283660173 type Work @default.
- W4283660173 citedByCount "1" @default.
- W4283660173 countsByYear W42836601732022 @default.
- W4283660173 crossrefType "journal-article" @default.
- W4283660173 hasAuthorship W4283660173A5042780667 @default.
- W4283660173 hasAuthorship W4283660173A5073754201 @default.
- W4283660173 hasConcept C10138342 @default.
- W4283660173 hasConcept C116168712 @default.
- W4283660173 hasConcept C120757647 @default.
- W4283660173 hasConcept C121955636 @default.
- W4283660173 hasConcept C127413603 @default.
- W4283660173 hasConcept C144133560 @default.
- W4283660173 hasConcept C146978453 @default.
- W4283660173 hasConcept C149782125 @default.
- W4283660173 hasConcept C162118730 @default.
- W4283660173 hasConcept C162324750 @default.
- W4283660173 hasConcept C167740415 @default.
- W4283660173 hasConcept C2781009383 @default.
- W4283660173 hasConcept C2781426361 @default.
- W4283660173 hasConcept C39389867 @default.
- W4283660173 hasConcept C4577558 @default.
- W4283660173 hasConcept C556758197 @default.
- W4283660173 hasConcept C59399099 @default.
- W4283660173 hasConcept C6422946 @default.
- W4283660173 hasConceptScore W4283660173C10138342 @default.
- W4283660173 hasConceptScore W4283660173C116168712 @default.
- W4283660173 hasConceptScore W4283660173C120757647 @default.
- W4283660173 hasConceptScore W4283660173C121955636 @default.
- W4283660173 hasConceptScore W4283660173C127413603 @default.
- W4283660173 hasConceptScore W4283660173C144133560 @default.
- W4283660173 hasConceptScore W4283660173C146978453 @default.
- W4283660173 hasConceptScore W4283660173C149782125 @default.
- W4283660173 hasConceptScore W4283660173C162118730 @default.
- W4283660173 hasConceptScore W4283660173C162324750 @default.
- W4283660173 hasConceptScore W4283660173C167740415 @default.
- W4283660173 hasConceptScore W4283660173C2781009383 @default.
- W4283660173 hasConceptScore W4283660173C2781426361 @default.
- W4283660173 hasConceptScore W4283660173C39389867 @default.
- W4283660173 hasConceptScore W4283660173C4577558 @default.
- W4283660173 hasConceptScore W4283660173C556758197 @default.
- W4283660173 hasConceptScore W4283660173C59399099 @default.
- W4283660173 hasConceptScore W4283660173C6422946 @default.
- W4283660173 hasLocation W42836601731 @default.
- W4283660173 hasOpenAccess W4283660173 @default.
- W4283660173 hasPrimaryLocation W42836601731 @default.
- W4283660173 hasRelatedWork W1937783556 @default.
- W4283660173 hasRelatedWork W2040125617 @default.
- W4283660173 hasRelatedWork W2318813503 @default.
- W4283660173 hasRelatedWork W2576150530 @default.
- W4283660173 hasRelatedWork W2613256765 @default.
- W4283660173 hasRelatedWork W277858678 @default.
- W4283660173 hasRelatedWork W3123163885 @default.
- W4283660173 hasRelatedWork W4200219770 @default.
- W4283660173 hasRelatedWork W4247268904 @default.
- W4283660173 hasRelatedWork W4310619057 @default.
- W4283660173 isParatext "false" @default.
- W4283660173 isRetracted "false" @default.
- W4283660173 workType "article" @default.