What do dividends tell us about earnings quality?

By Douglas J. Skinner, Eugene F. Soltes. 2009

296 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/2ad94ba9b3a82718d28371b2392af6cfc859f915

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Citations in the corpus

Dividend Payouts and Information Shocks (2014, unknown): “and proxies for superior earnings quality (Skinner and Soltes 2011).”
Do Firms Manage Earnings to Meet Dividend Thresholds (2008, unknown): “Consistent with this, Press and Weintrop (1990) find no association between leverage and the proximity to dividend constraints while Dichev and Skinner (2002) conclude that leverage is a poor proxy for the tightness of covenant constraints.”
The effects of voluntary disclosure and dividend propensity on prices leading earnings (2009, background): “The recent papers of Garcia-Borbolla et al. (2004) and Skinner (2004) identify subtle and complex interactions between dividend propensity and the quality of earnings.”
Disclosure frequency and earnings management (2007, background): “In addition, firms with large dividend payouts or dividend increases, which increase the frequency of press releases, have higher-quality earnings (Skinner, 2004) and thus less motivation for earnings management.”
Earnings quality: Evidence from the field (2013, background): “While the academic literature has certainly explored the sustainability and persistence aspect of earnings (Penman and Zhang, 2002; Sivakumar and Waymire, 1993; Skinner and Soltes, 2011), the research effort on this characteristic is not commensurate with the overwhelming popularity of this idea amo”
The effect of financial reporting quality on corporate dividend policy (2017, unknown): “Second, Skinner and Soltes (2011) and Caskey and Hanlon (2012) examine whether dividends contain information on earnings quality.”