The relationship between dividend policy and earnings management: a causality analysis

Purpose – The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach – This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It provid...

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Bibliographic Details
Main Authors: Olfa Ben Salah, Anis Jarboui
Format: Article
Language:English
Published: Emerald Publishing 2024-03-01
Series:Journal of Economics Finance and Administrative Science
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JEFAS-09-2021-0198/full/pdf