... dividends explicitly and deliberately as a costly signal to change market’s perceptions concerning future earnings prospects. The first evidence on the relation between dividend policy and earnings management is provided by Kasanen et al. (1996) . They find that the firms manage earnings...

...Shanmugavel Rajeevan; Roshan Ajward Purpose The purpose of this paper is to examine the association between designated corporate governance attributes and the degree of earnings management in selected quoted companies in Sri Lanka. Design/methodology/approach In total, 70 listed companies...