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The Effect of Dividend Increase on Investor Behavior

This study provides some evidence about the characteristics of firms whose managers use discretionary accruals to smooth income. First, firms are classified into two categories of smoothers and non-smoothers then their characteristics of having opportunity and motivation to smooth income are examine...

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Detalhes bibliográficos
Main Authors: کاوه مهرانی, زهره عارف منش
Formato: Artigo
Idioma:Persa
Publicado em: University of Tehran 2008-07-01
Colecção:بررسی‌های حسابداری و حسابرسی
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Acesso em linha:https://acctgrev.ut.ac.ir/article_19455_db0a1873c204d8ff576925530bb15e34.pdf
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