| dc.description.abstract | This research examines the relationship between earnings management and
dividens in emerging countries. Recognizing that the financial behavior of firms within
these markets could divulge unique insights into corporate governance, this study explores
the relationship between managerial accounting practices and the consequent implications
for dividend distribution. Despite the rapid growth and increased market participation
within emerging economies, research on their corporate finance strategies remains
relatively underexplored.
The findings reveal a significant and negative relationship between earnings
management and dividens in emergings countries. To appeal to investors, firms have
acquiesced in earnings management, subsequently adapting their dividend policies to align
with managerial objectives.
Furthermore, the study examine whether and how earnings management - a
practice characterized by deliberate alterations of financial statements to meet specific
targets or influence stakeholders' perceptions. The study scrutinizes the patterns,
motivations, and consequences of these financial strategies, chiefly in how they might
affect firm performance and economic value from both a firm-level and stakeholder
perspective.
Overall, The findings are expected to contribute to the scholarly discourse on
corporate finance by providing empirical evidence on the repercussions of financial
decisions in less scrutinized markets. Moreover, they hold policy implications for
regulators and investors interested in enhancing transparency and efficiency within the
financial ecosystems of emerging countries | en_US |
