The effect of information shocks on dividend payout and dividend value relevance
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DOI: 10.1016/j.irfa.2018.10.009
Abstract: Abstract We exploit the mandatory adoption of International Financial Reporting Standards (IFRS) as a source of exogenous shock to the corporate financial information environment to study the potential effect that this information shock might have… read more here.
Keywords: dividend; dividend value; effect; value relevance ... See more keywords