Operating performance following dividend decreases in Taiwan''s company
碩士 === 國立中正大學 === 財務金融所 === 96 === Using annual data and benchmarks based on past performance characteristics, I find that announcements of dividend decrease signal unfavorable information about future operating performance. For discretionary current accruals, there is evidence of upward earnings ma...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/40053114425420480758 |