Dividends from unrealized earnings and default risk
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DOI: 10.1007/s11142-019-9483-5
Abstract: Using hand-collected data on Israeli firms’ unrealized earnings and debt restructurings following adoption of the International Financial Reporting Standards (IFRS), we investigate whether and how dividend payouts based on unrealized revaluation earnings affect a firm’s… read more here.
Keywords: risk; unrealized earnings; dividends unrealized; earnings default ... See more keywords