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Does Dividend Policy Drive Earnings Smoothing?
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Does Dividend Policy Drive Earnings Smoothing? (2014)Does Dividend Policy Drive Earnings Smoot…Detecting Earnings Management (2012)Detecting Earnings ManagementEvidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)DISTRIBUTION OF INCOMES OF CO…Dividend policy and earnings management: Do agency problem and financing constraints matter? (2022)Dividend policy and earnings …Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms (2021)Opportunistic earnings manage…Risk disclosure, income smoothing and firm risk (2020)Risk disclosure, income smoot…The effect of profitability in income smoothing practice with good corporate governance and dividend of payout ratio as a moderation variable (2019)The effect of profitability i…KEBIJAKAN INVESTASI, PENDANAAN, DAN DIVIDEN SEBAGAI DETERMINAN NILAI PERUSAHAAN (2019)KEBIJAKAN INVESTASI, PENDANAA…Does Real Earnings Smoothing Reduce Investors’ Perceived Risk? (2019)Does Real Earnings Smoothing …Firm-specific Parameters and Earnings Management: A Study in the Indian Context (2018)Firm-specific Parameters and …Do discretionary accruals affect firms’ corporate dividend policy? Evidence from France (2018)Do discretionary accruals aff…Dividend policy and bank opacity (2018)Dividend policy and bank opac…Dividend Stickiness, Debt Covenants, and Earnings Management (2017)Dividend Stickiness, Debt Cov…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management and investor protection: an international comparison (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Behavior of Stock-Market Prices (1965)The Capital Structure Puzzle (1984)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

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2,298 cited
  • 2004CEO incentives and earnings management2,270 cited
  • Cited by

    • 2022Dividend policy and earnings management: Do agency problem and financing constraints matter?55 cited
    • 2018Do discretionary accruals affect firms’ corporate dividend policy? Evidence from France47 cited
    • 2018Dividend policy and bank opacity33 cited
    • 2018Firm-specific Parameters and Earnings Management: A Study in the Indian Context33 cited
    • 2019The effect of profitability in income smoothing practice with good corporate governance and dividend of payout ratio as a moderation variable32 cited
    • 2017Dividend Stickiness, Debt Covenants, and Earnings Management22 cited
    • 2021Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms20 cited
    • 2020Risk disclosure, income smoothing and firm risk18 cited
    • 2019KEBIJAKAN INVESTASI, PENDANAAN, DAN DIVIDEN SEBAGAI DETERMINAN NILAI PERUSAHAAN17 cited
    • 2019Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?16 cited