A Study on Relationship between Dividend Threshold, Cash Flow and Earnings Management
碩士 === 東海大學 === 財務金融學系 === 97 === This Study investigates the relationship between cash dividend policy and earnings management. When pre-managed earnings are lower than expected dividend payments, that is; earnings shortfall, dividend policy would be restricted by earnings. On the basis of dividend...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2009
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Online Access: | http://ndltd.ncl.edu.tw/handle/88252029749865506726 |