The relationship between earnings and cash flows with dividends / Norilmiah Azis

The relationship between earnings and cash flows with dividends / Norilmiah Azis

The objectives of this study is to identify whether there are a significant relationship between earnings and cash flows with dividend changes for companies listed on the Main Board of the Kuala Lumpur Stock Exchange (KLSE) and to examine the effect of dividend changes, current earnings and current...

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Main Author: Azis, Norilmiah
Format: Thesis
Language:English
Published: 2001
Online Access:https://ir.uitm.edu.my/id/eprint/102307/1/102307.pdf
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spelling my-uitm-ir.1023072024-09-28T22:47:54Z The relationship between earnings and cash flows with dividends / Norilmiah Azis 2001 Azis, Norilmiah The objectives of this study is to identify whether there are a significant relationship between earnings and cash flows with dividend changes for companies listed on the Main Board of the Kuala Lumpur Stock Exchange (KLSE) and to examine the effect of dividend changes, current earnings and current cash flows as predictors of future earnings. Samples of the study consists of 70 companies listed on the Main Board of the Kuala Lumpur Stock Exchange. Correlation and Regression Analysis are used to analyse the accounting data for the period 1990 — 1996 obtained from the Corporate Handbook Malaysia. The findings indicate that only change in earnings is positively and significantly associated -with dividend changes. The other variables are not significantly associated with dividend changes. The findings also reveal that there is no support for the notion that there exists a positive association between dividend increases and future earnings. However, current earnings and current cash flows are significant explanators and are the key predictors of future earnings. 2001 Thesis https://ir.uitm.edu.my/id/eprint/102307/ https://ir.uitm.edu.my/id/eprint/102307/1/102307.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
description The objectives of this study is to identify whether there are a significant relationship between earnings and cash flows with dividend changes for companies listed on the Main Board of the Kuala Lumpur Stock Exchange (KLSE) and to examine the effect of dividend changes, current earnings and current cash flows as predictors of future earnings. Samples of the study consists of 70 companies listed on the Main Board of the Kuala Lumpur Stock Exchange. Correlation and Regression Analysis are used to analyse the accounting data for the period 1990 — 1996 obtained from the Corporate Handbook Malaysia. The findings indicate that only change in earnings is positively and significantly associated -with dividend changes. The other variables are not significantly associated with dividend changes. The findings also reveal that there is no support for the notion that there exists a positive association between dividend increases and future earnings. However, current earnings and current cash flows are significant explanators and are the key predictors of future earnings.
format Thesis
qualification_level Master's degree
author Azis, Norilmiah
spellingShingle Azis, Norilmiah
The relationship between earnings and cash flows with dividends / Norilmiah Azis
author_facet Azis, Norilmiah
author_sort Azis, Norilmiah
title The relationship between earnings and cash flows with dividends / Norilmiah Azis
title_short The relationship between earnings and cash flows with dividends / Norilmiah Azis
title_full The relationship between earnings and cash flows with dividends / Norilmiah Azis
title_fullStr The relationship between earnings and cash flows with dividends / Norilmiah Azis
title_full_unstemmed The relationship between earnings and cash flows with dividends / Norilmiah Azis
title_sort relationship between earnings and cash flows with dividends / norilmiah azis
granting_institution Universiti Teknologi MARA (UiTM)
granting_department Faculty of Accountancy
publishDate 2001
url https://ir.uitm.edu.my/id/eprint/102307/1/102307.pdf
_version_ 1811769217215627264

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