Central Bank of Nigeria Library

Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence (Record no. 3354)

MARC details
000 -LEADER
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003 - CONTROL NUMBER IDENTIFIER
control field DE-He213
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20151013141921.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr nn 008mamaa
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 131230s2014 gw | s |||| 0|eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783658044732
-- 978-3-658-04473-2
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.1007/978-3-658-04473-2
Source of number or code doi
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5601-5688
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5667-5668.252
072 #7 - SUBJECT CATEGORY CODE
Subject category code KF
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFCM
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS001040
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS001010
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Müller, Christian.
Relator term author.
245 10 - TITLE STATEMENT
Title Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence
Medium [electronic resource] /
Statement of responsibility, etc. by Christian Müller.
260 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc. Wiesbaden :
Name of publisher, distributor, etc. Springer Fachmedien Wiesbaden :
-- Imprint: Springer Gabler,
Date of publication, distribution, etc. 2014.
300 ## - PHYSICAL DESCRIPTION
Extent XXV, 137 p. 8 illus.
Other physical details online resource.
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
347 ## - DIGITAL FILE CHARACTERISTICS
File type text file
Encoding format PDF
Source rda
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 Müller 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 Müller’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 Müller received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. Carsten Homburg (Department of Business Administration and Management Accounting).  
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Economics.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing.
650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Economics/Management Science.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting/Auditing.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business/Management Science, general.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Finance/Investment/Banking.
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element SpringerLink (Online service)
773 0# - HOST ITEM ENTRY
Title Springer eBooks
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Printed edition:
International Standard Book Number 9783658044725
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Quantitatives Controlling
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1007/978-3-658-04473-2">http://dx.doi.org/10.1007/978-3-658-04473-2</a>
912 ## -
-- ZDB-2-SBE
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type E-Books

No items available.