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Accounting and Business Research Volume 41, 2011 - Issue 1
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Original Articles

Do fair value adjustments influence dividend policy?

Igor Goncharov Amsterdam Business School, Universiteit van Amsterdam, Plantage Muidergracht 12, 1018 TV, Amsterdam, The NetherlandsCorrespondence[email protected]
&
Sander van Triest Amsterdam Business School, Universiteit van Amsterdam, Plantage Muidergracht 12, 1018 TV, Amsterdam, The Netherlands
Pages 51-68 | Published online: 14 Mar 2011

Citations (21)

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Read on this site (7)

Christopher Nobes. (2023) On the meaning, importance and translation of ‘realised’. Accounting and Business Research 0:0, pages 1-29.
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Thorsten Sellhorn & Christian Stier. (2019) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. European Accounting Review 28:3, pages 573-603.
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M. H.Y. Razak & L. J. Stainbank. (2018) Fair value accounting by listed South African companies in the non-financial sector. South African Journal of Accounting Research 32:1, pages 1-24.
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Alexandros Sikalidis & Stergios Leventis. (2017) The Impact of Unrealized Fair Value Adjustments on Dividend Policy. European Accounting Review 26:2, pages 283-310.
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Eva Liljeblom & Benjamin Maury. (2016) Shareholder Protection, Ownership, and Dividends: Russian Evidence. Emerging Markets Finance and Trade 52:10, pages 2414-2433.
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Ulf Brüggemann, Jörg-Markus Hitz & Thorsten Sellhorn. (2013) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. European Accounting Review 22:1, pages 1-37.
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Günther Gebhardt. (2012) Financial instruments in non-financial firms: what do we know?. Accounting and Business Research 42:3, pages 267-289.
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Articles from other publishers (14)

Alexandros Sikalidis, Konstantinos Bozos & Georgios Voulgaris. (2023) Asymmetric effects of fair value adjustments on dividend policy. International Review of Financial Analysis 90, pages 102933.
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Alexandros Sikalidis, Konstantinos Bozos, Antonios Chantziaras & Christos Grose. (2022) Influences of family ownership on dividend policy under mandatory dividend rules. Review of Quantitative Finance and Accounting 59:3, pages 939-967.
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Johannes Thesing & Patrick Velte. (2021) Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. Journal of Business Economics 91:7, pages 965-1004.
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Anita Golovkova. (2021) IFRS implementation in healthcare facilities in the United Kingdom: (un)intended effects. Český finanční a účetní časopis 2020:3-4, pages 53-70.
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Xiaomeng Chen, Andreas Hellmann & Safdar R. Mithani. (2019) The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence. Abacus 56:3, pages 436-453.
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Apostolos Dasilas & Chris Grose. (2019) Valuation effects of tax-free versus taxed cash distributions. International Review of Financial Analysis 63, pages 307-321.
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Erik Fernau & Stefan Hirsch. (2019) What drives dividend smoothing? A meta regression analysis of the Lintner model. International Review of Financial Analysis 61, pages 255-273.
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Haiping Wang & Jing Zhang. (2017) Fair value accounting and corporate debt structure. Advances in Accounting 37, pages 46-57.
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Wessel M. Badenhorst. (2017) Tax preferences, dividends and lobbying for maximum value. South African Journal of Economic and Management Sciences 20:1.
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Kunio Ito & Takuma Kochiyama. 2014. International Perspectives on Accounting and Corporate Behavior. International Perspectives on Accounting and Corporate Behavior 107 125 .
Masaki Kusano. (2013) Fair value accounting and procyclicality: accounting for securitization. Corporate Ownership and Control 11:1, pages 535-547.
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Enrico Laghi, Sabrina Pucci, Marco Tutino & Michele Di Marcantonio. (2012) Fair value hierarchy in financial instrument disclosure. Is there transparency for investors? Evidence from the banking industry. Journal of Governance and Regulation 1:4, pages 23-38.
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Thorsten Sellhorn & Christian Stier. (2017) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. SSRN Electronic Journal.
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Ulf Brüggemann, Joerg-Markus Hitz & Thorsten Sellhorn. (2012) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. SSRN Electronic Journal.
Crossref

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