The Effect of Dividend Increase on Investor Behavior
This study provides some evidence about the characteristics of firms whose managers use discretionary accruals to smooth income. First, firms are classified into two categories of smoothers and non-smoothers then their characteristics of having opportunity and motivation to smooth income are examine...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2008-07-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19455_db0a1873c204d8ff576925530bb15e34.pdf |