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Keywords: dividend policy
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Journal Articles
Accounting Horizons (2014) 28 (3): 501–528.
Published: 01 September 2014
... to alternative measures of earnings management, and are not due to spurious correlation. We also show that earnings smoothing, in part, explains the higher earnings persistence of dividend-paying firms. These findings are consistent with a firm's dividend policy having an incremental impact on earnings-smoothing...