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Bambang Sutopo
Fakultas Ekonomi Universitas Sebelas Maret
Economics, Econometrics & Finance

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Persistensi Laba dan Pengumuman Perubahan Dividen sebagai Suatu Sinyal Bambang Sutopo
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i2.31

Abstract

This paper discusses studies on earnings and dividend, specifically, it compares three research papers by Hanlon (2005), Gunasekarage and Power (2002), and Koch and Sun (2004). While these three papers have similarities especially in the usefulness of earnings and the two latter papers have similarities in that information on dividend is as a signal, they examine different aspect of either earnings or dividend. Hanlon (2005) relates the book-tax differences to the persistence of earnings and the pricing of earnings. Gunasekarage and Power (2002) examines that dividend change announcement is as the signal about a firm’s future performance. Koch and Sun (2004) examines the role of changes in dividend as a signal about the persistence of past earnings changes. Futher researches can integrate the three lines of studies.
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