Gehan Abdel Elhady Mousa Mohamed
University Vice President
The association between accounting conservatism and cash dividends: Evidence from emerging markets
International Journal of Academic Research in Accounting, Finance and Management Sciences • 2014
Publication Information
Authors
Gehan A. Mousa
Keywords
Accounting Conservatism, Financial Reporting, Cash Dividends, Emerging Markets
Journal
International Journal of Academic Research in Accounting, Finance and Management Sciences
Publisher
Not Available
Volume
Vol. 4
Issue
No.4
Pages
DOI: 10.6007/IJARAFMS/v4-i4/1346
publication.type
International
Paper Link
Not Available
Supplementary Materials
Not Available
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.