Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence (Record no. 51217)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03358nam a22005295i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-658-04473-2 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200420211750.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131230s2014 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9783658044732 |
| -- | 978-3-658-04473-2 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 657 |
| 100 1# - AUTHOR NAME | |
| Author | M�uller, Christian. |
| 245 10 - TITLE STATEMENT | |
| Title | Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | XXV, 137 p. 8 illus. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Quantitatives Controlling |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The stylized facts that firms pay and investors react to dividends disregard dividend neutrality. Taking on the perspective that informational asymmetries are the central determinant for dividend value relevance, Christian M�uller assumes that firm's dividend decision conveys useful information to investors. He shows that investors use dividend changes to revise their a priori expectations about the persistence of a current earnings change. While his theoretical and empirical analyses generally imply that dividend changes constitute informative, but imperfect information signals, he further identifies situations in which they are substantial to investors. Christian M�uller's research comprehensively examines the informational role of dividend policy and provides new insights to the corresponding Bayesian investor learning process.   Contents n  Dividend Irrelevance and Competing Dividend Theories n  Incremental Importance of Dividend Changes in Signaling Earnings Persistence - Theoretical and Empirical Analysis n  Measuring A Priori Investor Knowledge about Earnings Persistence   Target Groups �        Academics and students in the fields of finance and accounting �        Corporate managers, investment professionals, and anyone interested in the implications of payout policy   The Author Dr. Christian M�uller received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. Carsten Homburg (Department of Business Administration and Management Accounting).  . |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-658-04473-2 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Wiesbaden : |
| -- | Springer Fachmedien Wiesbaden : |
| -- | Imprint: Springer Gabler, |
| -- | 2014. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
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| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
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| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
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| -- | rda |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Management science. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Bookkeeping. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Finance. |
| 650 14 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business and Management. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Accounting/Auditing. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business and Management, general. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Finance, general. |
| 912 ## - | |
| -- | ZDB-2-SBE |
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