Minority shareholder participation and earnings management: A test of catering theory
Sign Up to like & getrecommendations! Published in 2019 at "China Finance Review International"
DOI: 10.1108/cfri-01-2018-0007
Abstract: Purpose - The purpose of this paper is to test a catering theory by examining impacts of minority shareholders’ pressures on earnings management (EM), and attempt to answer: what is the role of minority shareholders… read more here.
Keywords: earnings management; minority; test catering; catering theory ... See more keywords
The impact of catering incentives on the dividend policy: evidence from Turkish firms
Sign Up to like & getrecommendations! Published in 2020 at "Managerial Finance"
DOI: 10.1108/mf-04-2020-0215
Abstract: PurposeThe purpose of this paper is to empirically analyse the propensity to pay dividends and investigate whether the catering theory is valid in an emerging market.Design/methodology/approachThe sample of this study comprises listed firms on the… read more here.
Keywords: dividend policy; dividend; catering theory; law ... See more keywords