The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2014, Vol 4, Issue 4
Abstract
This research examines the association between accounting conservatism and cash dividends of listed firms in the Kingdom of Bahrain. It has addressed two questions. First, does accounting conservatism actually work? Second, can accounting conservatism influence cash dividends of firms in the Kingdom of Bahrain? The findings of this study support the hypothesis that accounting conservatism plays an important role in reducing cash dividends and managing agency conflicts. It documents a significant negative association between accounting conservatism and cash dividends of Bahraini Firms.
Authors and Affiliations
Gehan A. Mousa
Keywords
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- EP ID EP110946
- DOI 10.6007/IJARAFMS/v4-i4/1346
- Views 121
- Downloads 0
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