haku: @indexterm FINLAND / yhteensä: 889
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| Tekijä: | Kasanen, E. |
| Otsikko: | Dividend-based earnings management: empirical evidence from Finland |
| Lehti: | Journal of Accounting & Economics
1995 : AUG-DEC, VOL. 22:1-3, p. 283-312 |
| Asiasana: | ACCOUNTING ECONOMICS FINLAND |
| Kieli: | eng |
| Tiivistelmä: | For the first time in the literature, the authors provide evidence of dividend-based earnings management. The credibility of the contracting view of earnings management is enhanced by studies in different institutional settings. In this paper, the institutional setting is a debt-dominated capital market. On one hand, the implicit contract driving the earnings management behavior in the financial environment is the smooth dividend stream expected by the large institutional equity holders. |
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