THE IMPACT OF CASH DIVIDENDS AND FIRM FACTORS ON EARNINGS MANAGEMENT – EMPIRICAL EVIDENCE FROM BAHRAIN | ||||
| مجلة البحوث المحاسبية | ||||
| Article 10, Volume 3, Issue 2, December 2016, Page 1-26 PDF (1.04 MB) | ||||
| DOI: 10.21608/abj.2016.127803 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Abdel Mohsen Muhammad Desouki | ||||
| Bahrain University | ||||
| Abstract | ||||
| The main aim of this study is to investigate the impact of cash dividends and firm factors on earnings management. The Ordinary Least Square (OLS) regression analysis is utilized to examine the impact of both cash dividends and firm factors, as independent variables, on earning management, the dependent variable, measured by Jones Model with a cross sectional approach using 27 firms listed in the Bahrain Bourse (BHB) for a period of 10 years starting from 2004 to 2013. Results of the study indicate that cash dividends have no clear impact on earnings management. However, a number of firm factors namely firm ownership structure; firm size; firm financial leverage; firm performance and quality of audit firm have statistically significant impact on earnings management. | ||||
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