Influence of Real Earning Management on Subsequent Dividend Payout Decisions and Corporate Returns: A Case of Developing Economy

Real earning management (REM) enhances the control of managers on the financial reporting of firms. However, its influence on financial decisions in the coming years is not well documented, especially in developing countries. This study investigates the influence of three REM activities on subsequen...
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Autor*in:	Shahid Ali [verfasserIn] Junfeng Jiang [verfasserIn] Ghulam Murtaza [verfasserIn] Muzammal Khan [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2022

Schlagwörter:	real earning management corporate returns dividend payout decisions developing economy Pakistan

Übergeordnetes Werk:	In: Frontiers in Environmental Science - Frontiers Media S.A., 2014, 10(2022)
Übergeordnetes Werk:	volume:10 ; year:2022

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.3389/fenvs.2022.882809

Katalog-ID:	DOAJ042197333

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520			\|a Real earning management (REM) enhances the control of managers on the financial reporting of firms. However, its influence on financial decisions in the coming years is not well documented, especially in developing countries. This study investigates the influence of three REM activities on subsequent years’ dividend payout decisions (DPDs) and annual corporate returns of firms listed on the Pakistan Stock Exchange (PSX). The study employed panel data from 2011 to 2020 of 120 large manufacturing firms to 1) measure the extent of REM activities and 2) investigate the impact on future financial decisions of dividends and reported returns. This study used multiple proxies of return for robustness. Consistent with empirical studies, the REM negatively impacts the following years’ returns. However, its effect on dividend payout policy is insignificant. This indicates that Pakistani firms are more concerned with a smooth dividend payout to investors than reporting coherent returns. The study provides significant evidence from a developing economy and has implications for investors, analysts, and policymakers.
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callnumber-first	G - Geography, Anthropology, Recreation
author	Shahid Ali
spellingShingle	Shahid Ali misc GE1-350 misc real earning management misc corporate returns misc dividend payout decisions misc developing economy misc Pakistan misc Environmental sciences Influence of Real Earning Management on Subsequent Dividend Payout Decisions and Corporate Returns: A Case of Developing Economy
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topic_title	GE1-350 Influence of Real Earning Management on Subsequent Dividend Payout Decisions and Corporate Returns: A Case of Developing Economy real earning management corporate returns dividend payout decisions developing economy Pakistan
topic	misc GE1-350 misc real earning management misc corporate returns misc dividend payout decisions misc developing economy misc Pakistan misc Environmental sciences
topic_unstemmed	misc GE1-350 misc real earning management misc corporate returns misc dividend payout decisions misc developing economy misc Pakistan misc Environmental sciences
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title	Influence of Real Earning Management on Subsequent Dividend Payout Decisions and Corporate Returns: A Case of Developing Economy
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title_full	Influence of Real Earning Management on Subsequent Dividend Payout Decisions and Corporate Returns: A Case of Developing Economy
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title_sort	influence of real earning management on subsequent dividend payout decisions and corporate returns: a case of developing economy
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title_auth	Influence of Real Earning Management on Subsequent Dividend Payout Decisions and Corporate Returns: A Case of Developing Economy
abstract	Real earning management (REM) enhances the control of managers on the financial reporting of firms. However, its influence on financial decisions in the coming years is not well documented, especially in developing countries. This study investigates the influence of three REM activities on subsequent years’ dividend payout decisions (DPDs) and annual corporate returns of firms listed on the Pakistan Stock Exchange (PSX). The study employed panel data from 2011 to 2020 of 120 large manufacturing firms to 1) measure the extent of REM activities and 2) investigate the impact on future financial decisions of dividends and reported returns. This study used multiple proxies of return for robustness. Consistent with empirical studies, the REM negatively impacts the following years’ returns. However, its effect on dividend payout policy is insignificant. This indicates that Pakistani firms are more concerned with a smooth dividend payout to investors than reporting coherent returns. The study provides significant evidence from a developing economy and has implications for investors, analysts, and policymakers.
abstractGer	Real earning management (REM) enhances the control of managers on the financial reporting of firms. However, its influence on financial decisions in the coming years is not well documented, especially in developing countries. This study investigates the influence of three REM activities on subsequent years’ dividend payout decisions (DPDs) and annual corporate returns of firms listed on the Pakistan Stock Exchange (PSX). The study employed panel data from 2011 to 2020 of 120 large manufacturing firms to 1) measure the extent of REM activities and 2) investigate the impact on future financial decisions of dividends and reported returns. This study used multiple proxies of return for robustness. Consistent with empirical studies, the REM negatively impacts the following years’ returns. However, its effect on dividend payout policy is insignificant. This indicates that Pakistani firms are more concerned with a smooth dividend payout to investors than reporting coherent returns. The study provides significant evidence from a developing economy and has implications for investors, analysts, and policymakers.
abstract_unstemmed	Real earning management (REM) enhances the control of managers on the financial reporting of firms. However, its influence on financial decisions in the coming years is not well documented, especially in developing countries. This study investigates the influence of three REM activities on subsequent years’ dividend payout decisions (DPDs) and annual corporate returns of firms listed on the Pakistan Stock Exchange (PSX). The study employed panel data from 2011 to 2020 of 120 large manufacturing firms to 1) measure the extent of REM activities and 2) investigate the impact on future financial decisions of dividends and reported returns. This study used multiple proxies of return for robustness. Consistent with empirical studies, the REM negatively impacts the following years’ returns. However, its effect on dividend payout policy is insignificant. This indicates that Pakistani firms are more concerned with a smooth dividend payout to investors than reporting coherent returns. The study provides significant evidence from a developing economy and has implications for investors, analysts, and policymakers.
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title_short	Influence of Real Earning Management on Subsequent Dividend Payout Decisions and Corporate Returns: A Case of Developing Economy
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