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학술저널

THE CAUSALITY AMONG SOUTH KOREAN FIRMS' EARNINGS, DIVIDEND POLICY, AND INVESTMENT DECISION

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This paper examines the causality among earnings, dividends and investments using the Granger-causality model. Using a sample of publicly traded South Korean manufacturing companies, we find that investments cause earnings. We also find that earnings cause dividends and investments cause dividends. These findings are supportive of non-trivial agency costs, asymmetric information, and their implications. The findings imply that corporate financial decisions should be analyzed within a simultaneous model framework.

Abstract

INTRODUCTION

LITERATURE REVIEW AND HYPOTHESIS

DATA AND MODEL

EMPIRICAL RESULTS

CONCLUSION

REFERENCES

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