Dividend persistence and earnings management in emerging markets

Dividend persistence and earnings management in emerging markets

ABSTRACT We investigate the relationship between dividend persistence and earnings management, considering the levels of economic performance and risk in emerging countries. Earnings are important for valuation models and dividends have evidence that suggests greater persistence, however, there is n...

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Bibliographic Details
Main Authors: Orleans Silva Martins, Raíssa Aglé Moura de Sousa, Luiz Felipe de Araújo Pontes Girão
Format: Article
Language:English
Published: Universidade de São Paulo 2021-10-01
Series:Revista Contabilidade & Finanças
Subjects:
earnings persistence
dividend payout
discretionary accruals
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000100130&tlng=pt

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http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000100130&tlng=pt

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