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Keywords: payout policy
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Journal Articles
The Accounting Review (2022) 97 (3): 279–308.
Published: 01 May 2022
.... Editor's note: Accepted by Christopher S. Armstrong, under the Senior Editorship of Mary E. Barth. 1 5 2019 1 6 2021 2022 dividends payout policy signaling earnings capital structure investment opportunities How do investment and earnings interact to determine...
Journal Articles
The Accounting Review (2018) 93 (1): 131–159.
Published: 01 January 2018
... examine whether firms exploit their ERISA pension accounting flexibility to reduce their pre-MAP-21 mandatory contributions and, if so, whether such firms have more stable investment and payout policies. Although not directly related to MAP-21's passage, these supplemental analyses provide a unique...
Includes: Supplementary data