Do Firms Manage Earnings to Meet Dividend Thresholds

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The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “Daniel et al. (2008) extend this research to look at the accounting choices of the dividend paying firms in the S&P 1500.”
Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits (2010, methodology): “We control for heteroskedasticity and possible correlation of the residuals within firm clusters using Rogers standard errors (Petersen, 2009).16 16 Recent papers using this technique include Sundaram and Yermack (2007), Caramanis and Lennox (2008), and Daniel, Denis, and Naveen (2008).”
How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Daniel et al. (2008) find that firms with pre-managed earnings lower than the level of expected dividends manage earnings upwards, i.e. they have positive DACCs on average.”
The Monitoring Role of Female Directors Over Accounting Quality (2017, unknown): “(2016), building on the arguments and findings in Deaves et al. (2009) also fails to find evidence of lower risk taking in firms with greater female board representation, while Bugeja et al.”