The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets

Gehan A. Mousa ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014, vol. 4, issue 4, 210-220

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.

Keywords: Accounting Conservatism; Financial Reporting; Cash Dividends; Emerging Markets (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:4:y:2014:i:4:p:210-220

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