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Keywords: earnings smoothing
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Journal Articles
Accounting Horizons (2014) 28 (3): 501–528.
Published: 01 September 2014
...Nan Liu; Reza Espahbodi SYNOPSIS This paper examines the earnings-smoothing behavior of dividend-paying firms. We show that dividend-paying firms engage in more earnings smoothing than non-payers through both real activities and accrual choices. More specifically, dividend-paying firms...