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Applied Economics Letters Volume 30, 2023 - Issue 1
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Research Article

Relationship among capital reserves cash dividends, dividend maintenance, and earnings management

Yen-Yu Liua Department of Accounting, Soochow University, TaiwanCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-1228-017X
ORCID Icon,
Chih-Hao Yangb Department of Accounting, Ming Chuan University, Taipei, Taiwan
&
Min Hua Leec Audit department, PricewaterhouseCoopers (PwC), Taipei, Taiwan
Pages 19-26 | Published online: 08 Sep 2021

References

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  • Larkin, Y., M. T. Leary, and R. Michaely. 2017. “Do Investors Value Dividend-smoothing Stocks Differently?” Management Science 63 (12): 4114–4136. doi:10.1287/mnsc.2016.2551.
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  • Roychowdhury, S. 2006. “Earnings Management through Real Activities Manipulation.” 42 (3): 335–370.
  • Srikanth, P., and M. D. Prasad. 2015. “Impact of Earnings Management on Dividend Policy: Empirical Evidence from India.” Nitte Management Review 9 (1): 14–22. doi:10.17493/nmr/2015/81708.
  • Zang, A. Y. 2012. “Evidence on the trade-off between real activities manipulation and accrual-based earnings management”. The accounting review.87(2): 675–703. https://doi.org/10.2308/accr–10196

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