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...
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ndltd-TW-096CCU053040862016-05-04T04:25:45Z http://ndltd.ncl.edu.tw/handle/40053114425420480758 Operating performance following dividend decreases in Taiwan''s company 台灣上市公司股利發放減少對經營績效的影響 Chia-ling Huang 黃嘉凌 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 management before dividend decreases. Moreover, the result shows that the sample firms have poor financial position in the form of low cash levels. Altogether, dividend decreases could convey information about current or future operating performance. none 鄭揚耀 2008 學位論文 ; thesis 61 zh-TW |
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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 management before dividend decreases. Moreover, the result shows that the sample firms have poor financial position in the form of low cash levels. Altogether, dividend decreases could convey information about current or future operating performance.
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none Chia-ling Huang 黃嘉凌 |
author |
Chia-ling Huang 黃嘉凌 |
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Chia-ling Huang 黃嘉凌 Operating performance following dividend decreases in Taiwan''s company |
author_sort |
Chia-ling Huang |
title |
Operating performance following dividend decreases in Taiwan''s company |
title_short |
Operating performance following dividend decreases in Taiwan''s company |
title_full |
Operating performance following dividend decreases in Taiwan''s company |
title_fullStr |
Operating performance following dividend decreases in Taiwan''s company |
title_full_unstemmed |
Operating performance following dividend decreases in Taiwan''s company |
title_sort |
operating performance following dividend decreases in taiwan''s company |
publishDate |
2008 |
url |
http://ndltd.ncl.edu.tw/handle/40053114425420480758 |
work_keys_str_mv |
AT chialinghuang operatingperformancefollowingdividenddecreasesintaiwanscompany AT huángjiālíng operatingperformancefollowingdividenddecreasesintaiwanscompany AT chialinghuang táiwānshàngshìgōngsīgǔlìfāfàngjiǎnshǎoduìjīngyíngjīxiàodeyǐngxiǎng AT huángjiālíng táiwānshàngshìgōngsīgǔlìfāfàngjiǎnshǎoduìjīngyíngjīxiàodeyǐngxiǎng |
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