Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia

This paper is able to determine whether changing a company name will give effect to the dividend policy. This study investigated the implication pre and post companies changed their company name. Then, the study will focus particularly on the increment and decrement on earnings management will give...

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Main Author:	Norfhadzilahwati, Rahim
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/2490/1/Norfhadzilahwati_Rahim.pdf https://etd.uum.edu.my/2490/2/1.Norfhadzilahwati_Rahim.pdf
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id	my-uum-etd.2490
record_format	uketd_dc
spelling	my-uum-etd.24902013-07-24T12:16:15Z Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia 2010-09 Norfhadzilahwati, Rahim Ghazali, Zahiruddin College of Business (COB) College of Business HG Finance This paper is able to determine whether changing a company name will give effect to the dividend policy. This study investigated the implication pre and post companies changed their company name. Then, the study will focus particularly on the increment and decrement on earnings management will give impact on dividend policy between changing a company name and non-changing a company name. The study uses the period of year 2003 until year 2009.as the forecast sample period in determining dividend policy and earnings management. Dividend Payout Ratio is the amount of dividend paid relative to the company's earning. Dividend Yield is defined as the rate of current income earned on the investment dollar. Besides that, the earnings management includes Net Income, Earnings per Share, Retained Earnings, Net Profit Margin, Return on Asset and Return on Common Equity. In using the information from the data collection, we can evaluate the effect of Net Income, Earnings per Share, Retained Earnings, Net Profit Margin, Return on Asset and Return on Common Equity to the Dividend Payout Ratio and Dividend Yield. Furthermore, this paper also analyzed the effect between dividend policy and earnings management on the company performance. The result indicated that Return on Asset and Return on Common Equity are positively correlated with dividend payout and yield. 2010-09 Thesis https://etd.uum.edu.my/2490/ https://etd.uum.edu.my/2490/1/Norfhadzilahwati_Rahim.pdf application/pdf eng validuser https://etd.uum.edu.my/2490/2/1.Norfhadzilahwati_Rahim.pdf application/pdf eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768325 masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ghazali, Zahiruddin
topic	HG Finance
spellingShingle	HG Finance Norfhadzilahwati, Rahim Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia
description	This paper is able to determine whether changing a company name will give effect to the dividend policy. This study investigated the implication pre and post companies changed their company name. Then, the study will focus particularly on the increment and decrement on earnings management will give impact on dividend policy between changing a company name and non-changing a company name. The study uses the period of year 2003 until year 2009.as the forecast sample period in determining dividend policy and earnings management. Dividend Payout Ratio is the amount of dividend paid relative to the company's earning. Dividend Yield is defined as the rate of current income earned on the investment dollar. Besides that, the earnings management includes Net Income, Earnings per Share, Retained Earnings, Net Profit Margin, Return on Asset and Return on Common Equity. In using the information from the data collection, we can evaluate the effect of Net Income, Earnings per Share, Retained Earnings, Net Profit Margin, Return on Asset and Return on Common Equity to the Dividend Payout Ratio and Dividend Yield. Furthermore, this paper also analyzed the effect between dividend policy and earnings management on the company performance. The result indicated that Return on Asset and Return on Common Equity are positively correlated with dividend payout and yield.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Norfhadzilahwati, Rahim
author_facet	Norfhadzilahwati, Rahim
author_sort	Norfhadzilahwati, Rahim
title	Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia
title_short	Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia
title_full	Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia
title_fullStr	Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia
title_full_unstemmed	Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia
title_sort	dividend policy and earnings management: an exploratory study between pre and post changing a company name that listed in bursa malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2490/1/Norfhadzilahwati_Rahim.pdf https://etd.uum.edu.my/2490/2/1.Norfhadzilahwati_Rahim.pdf
_version_	1747827357852368896

Dividend Policy and Earnings Management: An Exploratory Study Between Pre and Post Changing a Company Name That Listed in Bursa Malaysia

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