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2014 | OriginalPaper | Chapter

The Incremental Importance of Dividend Changes in Signaling Earnings Persistence – A Theoretical Analysis

Author : Christian Müller

Published in: Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence

Publisher: Springer Fachmedien Wiesbaden

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The following, comprehensive theoretical analysis on the economic relevance of dividend changes in conveying information about earnings persistence is based on my research study which has been presented at the

2010 American Accounting Association Annual Meeting

in San Francisco, USA, at the

34

th

Annual Congress of the European Accounting Association

in Rome, Italy and at the

7

th

Accounting Research Workshop in Fribourg

, Switzerland.

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previous chapter The Dividend Irrelevance Theorem and Competing Dividend Theories
next chapter Dividend Changes Conveying Earnings Persistence Conditional on Past Time-Series Persistence – An Empirical Analysis
Metadata
Title
The Incremental Importance of Dividend Changes in Signaling Earnings Persistence – A Theoretical Analysis
Author
Christian Müller
Copyright Year
2014
Book
Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence

Print ISBN: 978-3-658-04472-5

Electronic ISBN: 978-3-658-04473-2

Copyright Year: 2014

DOI
https://doi.org/10.1007/978-3-658-04473-2_3