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Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management

목차

Abstract
 1. Introduction
 2. Literature Review and Hypotheses
 3. Methodology
  3.1 Discretionary Accruals
  3.2 Real Earnings management
  3.3 Research Models
 4. Sample and Results
  4.1 Sample
  4.2 Empirical Results
 5. Conclusion
 References

저자정보

  • Chae Chang Im Ph. D. Student, College of Business Administration, Hankuk University of Foreign Student, Seoul, Korea
  • Jeong Ho Kim Assistant Professor, Department of taxation and accounting, Silla University, Busan, Korea
  • Min Kyung Choi M.D. Student, College of Business Administration, Hankuk University of Foreign Studies, Seoul, Korea

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