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Original Articles

Do UK firms manage earnings to meet dividend thresholds?

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Pages 77-94 | Published online: 20 Feb 2012

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (8)

Andreas G. Koutoupis & Leonidas G. Davidopoulos. (2023) Dividend Policy and Earnings Management: Evidence from the U.S. Aerospace and Defence Industry. Defence and Peace Economics 34:8, pages 1130-1142.
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Jussi Karjalainen, Eero Kasanen, Juha Kinnunen & Jyrki Niskanen. (2023) Dividends and tax avoidance as drivers of earnings management: Evidence from dividend-paying private SMEs in Finland. Journal of Small Business Management 61:2, pages 906-937.
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Christian Mellado-Cid, Surendranath R. Jory & Thanh N. Ngo. (2019) Options trades, short sales and real earnings management. Accounting and Business Research 49:4, pages 400-427.
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Paolo Saona & Laura Muro. (2018) Firm- and Country-Level Attributes as Determinants of Earnings Management: An Analysis for Latin American Firms. Emerging Markets Finance and Trade 54:12, pages 2736-2764.
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Elena Veprauskaite & Michael B. Adams. (2018) Leverage and reinsurance effects on loss reserves in the United Kingdom’s property–casualty insurance industry . Accounting and Business Research 48:4, pages 373-399.
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Nico Lehmann. (2016) The role of corporate governance in shaping accruals manipulation prior to acquisitions. Accounting and Business Research 46:4, pages 327-364.
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Wei Jiang, Nuno Soares & Andrew W. Stark. (2016) Loss persistence and returns in the UK. Accounting and Business Research 46:3, pages 221-242.
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Martin Walker. (2013) How far can we trust earnings numbers? What research tells us about earnings management. Accounting and Business Research 43:4, pages 445-481.
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Articles from other publishers (25)

Tamer Elshandidy & Hany Kamel. (2024) Tone of narrative disclosures and earnings management: UK evidence. Advances in Accounting 64, pages 100710.
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Olfa Ben Salah & Anis Jarboui. (2024) The relationship between dividend policy and earnings management: a causality analysis. Journal of Economics, Finance and Administrative Science.
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Linh Đỗ Thùy & Phương Vũ Hùng. (2024) Tác động của chính sách cổ tức tới điều chỉnh lợi nhuận: Nghiên cứu thực nghiệm tại các công ty niêm yết. Tạp chí Kinh tế và Phát triển, pages 79-88.
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Diego Andrés Correa-Mejía, Jaime Andrés Correa-García & Carlos Eduardo Castaño-Ríos. (2023) Determinants of dividend policy in small and medium-sized enterprises of an emerging market. Cuadernos de Administración 39:77, pages e2012924.
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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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Linh Đỗ Thùy & Phương Vũ Hùng. (2023) Đo lường mức độ quản trị lợi nhuận: Nghiên cứu thực nghiệm tại các công ty niêm yết. Tạp chí Kinh tế và Phát triển, pages 38-48.
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Hoang Ha Anh & Tran Minh Da Hanh. 2023. Contemporary Economic Issues in Asian Countries: Proceeding of CEIAC 2022, Volume 1. Contemporary Economic Issues in Asian Countries: Proceeding of CEIAC 2022, Volume 1 419 437 .
João Borralho & Maria Isabel Duarte. (2022) Determinants of Dividend Payout in Unlisted Spanish Family and Non-Family Firms. European Journal of Family Business 12:2, pages 124-136.
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Ivica Filipović, Marijana Bartulović & Toni Šušak. (2022) Earnings Management and Dividend Payments during the Covid-19 Pandemic. Interdisciplinary Description of Complex Systems 20:5, pages 590-605.
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Ammar Hussain & Minhas Akbar. (2022) Dividend policy and earnings management: Do agency problem and financing constraints matter?. Borsa Istanbul Review 22:5, pages 839-853.
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Kiyoung Chang, Young Sang Kim, Ying Li & Jong Chool Park. (2022) Labor unions and real earnings management. Journal of Corporate Finance 75, pages 102242.
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Olfa Ben Salah & Anis Ben Amar. (2022) Does corporate social responsibility affect dividend policy? Empirical evidence in the French context. Journal of Global Responsibility 13:3, pages 268-289.
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Nguyet T. M. Nguyen, Abdullah Iqbal & Radha K. Shiwakoti. (2022) The context of earnings management and its ability to predict future stock returns. Review of Quantitative Finance and Accounting 59:1, pages 123-169.
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Olfa Ben Salah & Anis Jarboui. (2021) Dividend policy, earnings management and the moderating effect of corporate governance in the French context. Journal of Financial Economic Policy 14:3, pages 356-380.
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Hazem Ramadan Ismael & Hany Kamel. (2021) Internal audit quality and earnings management: evidence from the UK. Managerial Auditing Journal 36:7, pages 951-978.
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Saleh Abd Alhadi, Rosmila Senik, Jalila Johari, Ridzwana Mohd Said & Hairul Suhaimi Nahar. (2021) Multiple directorships and earnings quality: Does investor protection matter?. Journal of Asia Business Studies 15:4, pages 605-624.
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Engy ElHawary & Dina Hassouna. (2021) Earnings management determinants: A study of Egyptian listed firm characteristics post the Egyptian revolution. Corporate Governance and Organizational Behavior Review 5:2, special issue, pages 165-166.
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Trang Thi Ngoc Nguyen & Phuong Kim Bui. (2019) Dividend policy and earnings quality in Vietnam. Journal of Asian Business and Economic Studies 26:2, pages 301-312.
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Tam Nguyen & Teerooven Soobaroyen. (2018) Earnings Management by Non‐profit Organisations: Evidence from UK Charities. Australian Accounting Review 29:1, pages 124-142.
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Bahaaeddin Alareeni. (2018) Does corporate governance influence earnings management in listed companies in Bahrain Bourse?. Journal of Asia Business Studies 12:4, pages 551-570.
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Ramesh Chandra DasChandra Sekhar MishraPrabina Rajib. (2018) Firm-specific Parameters and Earnings Management: A Study in the Indian Context. Global Business Review 19:5, pages 1240-1260.
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Jesper Haga, Henrik Höglund & Dennis Sundvik. (2018) Stock market listing status and real earnings management. Journal of Accounting and Public Policy 37:5, pages 420-435.
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Anis Ben Amar, Olfa Ben Salah & Anis Jarboui. (2018) Do discretionary accruals affect firms’ corporate dividend policy? Evidence from France. Journal of Financial Reporting and Accounting 16:2, pages 333-347.
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Malek Alsharairi, Robert Dixon & Radhi Al-Hamadeen. (2017) Event-specific earnings management: additional evidence from US M&A pre-and post-SOX. Journal of Financial Reporting and Accounting 15:1, pages 78-98.
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Murya Habbash & Salim Alghamdi. (2015) The perception of earnings management motivations in Saudi public firms. Journal of Accounting in Emerging Economies 5:1, pages 122-147.
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