The Incremental Importance of Dividend Changes in Signaling Earnings Persistence – A Theoretical Analysis
The following, comprehensive theoretical analysis on the economic relevance of dividend changes in conveying information about earnings persistence is based on my research study which has been presented at the 2010 American Accounting Association Annual Meeting in San Francisco, USA, at the 34 th Annual Congress of the European Accounting Association in Rome, Italy and at the 7 th Accounting Research Workshop in Fribourg, Switzerland.
KeywordsPrice Reaction Dividend Policy Earning Change Current Earning Earning Response Coefficient
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