1-1 of 1
Keywords: earnings smoothing
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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...