文章基本信息

标题：Financial Deceitful Trick through Dividend Smoothing
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作者：Normah Omar ; Normah Omar ; Shazrina Rizuan 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：300-307
DOI：10.1016/j.sbspro.2014.06.038
语种：English
出版社：Elsevier
摘要：AbstractDeceit sleeps with greed. So looking at the dividend alone, very rarely would it show fraud indicators. Existing models like Beneish model, Ratio Analysis or Altman Z-Score do not investigate the dividend trend per se but Lintner (1956) suggests that the actual and target payout ratio normally deviate from each other. With this in mind, the intention of the study was to investigate whether Malaysian firms paying dividend were involved in dividend smoothing activity. Findings from the regression analysis found supports for the established null hypothesis. One can therefore conclude that these Malaysian firms were involved in dividend smoothing activities.
关键词：Dividend smoothing;fraud indicators;Lintner model