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...
Main Authors: | Olfa Ben Salah, Anis Jarboui |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing
2024-03-01
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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 |
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