An Empirical Examination of The Dividend Information Contents in The Balance Sheet : A Signaling Approach  

Oleh:

Sartono, Agus ; Asih, Anna Maria Sri

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: International Journal of Business vol. 4 no. 3 (Sep. 2002), page 347-360.
Topik: balance sheet; dividend; balance sheet; signaling; role; clarificatory; indonesia

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II51.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examines whether the changes in the financial statements and dividends can together provide a better information transmittal system to deliver missing private information on the firm using indonesian firms as the sample. In doing so, this study consider three components in evaluating the dividend sinaling theory : the expected content favorableness, the sign of dividend change, and the role of dividend signal. The finding shows that in indonesia, the market reactions to the dividend announcements depend on the role of dividend signals, whether it is confirmatory, clarificatory or unclear. The other finding shows that this market is more concern to the content expected favorableness rather than to the dividend sign.

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