Provincial Governance Quality and Earnings Management: Empirical Evidence from Vietnam
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DOI: 10.13106/jafeb.2020.vol7.no2.43
Abstract: The paper investigates the mechanism through which corporate credit ratings affect dividend payments by decomposing the mean difference of dividends into a part that is explained by the determinants of dividends and a residual part… read more here.
Keywords: credit; credit ratings; rated firms; firm characteristics ... See more keywords