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The Impact of Earnings Management on Dividend Policy: Evidence From Kuwait
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The Impact of Earnings Management on Dividend Policy: Evidence From Kuwait (2020)The Impact of Earnings Management on Divi…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 …An Assessment of the Change in the Incidence of Earnings Management Around the Enron‐Andersen Episode (2005)An Assessment of the Change i…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …The Influence of Multiple Store Environment Cues on Perceived Merchandise Value and Patronage Intentions (2002)The Influence of Multiple Sto…Disappearing dividends: changing firm characteristics or lower propensity to pay? 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(1981)Principles of Corporate Finan…The Corporate Dividend-Saving Decision (1972)The Corporate Dividend-Saving…Development and validation of brief measures of positive and negative affect: The PANAS scales. (1988)Development and validation of brief measures of positive and negative affect: The PANAS scales. (1988)Structural equation modeling in practice: A review and recommended two-step approach. 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(2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1 (1998)Capital markets research in accounting (2001)Board, audit committee, culture and earnings management: Malaysian evidence (2006)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1981Principles of Corporate Finance.3,634 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2001Disappearing dividends: changing firm characteristics or lower propensity to pay?3,039 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2002The Influence of Multiple Store Environment Cues on Perceived Merchandise Value and Patronage Intentions2,281 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 2004The Economic Implications of Corporate Financial Reporting621 cited
  • 1982Contemporary Financial Management.264 cited
  • 1994The dividend policies of all‐equity firms: A direct test of the free cash flow theory204 cited
  • 1972The Corporate Dividend-Saving Decision196 cited
  • 1999Dividend Policy: Its Impact on Firm Value

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74 cited
  • 2005An Assessment of the Change in the Incidence of Earnings Management Around the Enron‐Andersen Episode62 cited
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