The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail

The purpose of this research is to examine the impact of cash flows and earnings in setting the dividend policy in Malaysia, Singapore, Indonesia, Thailand and the Philippines. A total of JJ3J companies from the years 200 J-2003 were tested in this research. The research found that about 38 percent...

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Main Authors:	Kamardin, Khairul Anuar, Abdul Ghafar, Mohd Shatari, Wan Ismail, Wan Adibah
Format:	Article
Language:	English
Published:	Institute of Research, Development and Commercialization (IRDC) 2006
Subjects:	Cash position. Cash management Dividends. Stock dividends. Dividend reinvestment Malaysia
Online Access:	http://ir.uitm.edu.my/id/eprint/12970/ http://ir.uitm.edu.my/id/eprint/12970/1/AJ_KHAIRUL%20ANUAR%20KAMARDIN%20SMRJ%2006%201.pdf

id	uitm-12970
recordtype	eprints
spelling	uitm-129702016-06-09T16:20:55Z http://ir.uitm.edu.my/id/eprint/12970/ The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail Kamardin, Khairul Anuar Abdul Ghafar, Mohd Shatari Wan Ismail, Wan Adibah Cash position. Cash management Dividends. Stock dividends. Dividend reinvestment Malaysia The purpose of this research is to examine the impact of cash flows and earnings in setting the dividend policy in Malaysia, Singapore, Indonesia, Thailand and the Philippines. A total of JJ3J companies from the years 200 J-2003 were tested in this research. The research found that about 38 percent of the sample reported either losses reduced or omitted dividends. In contrast, only 35 percent of the J066 companies did not report losses reduced or omitted dividends. The results found that changes of earnings is significantly associated with dividend changesfor all sample companies. However, the research found that the level of cash flows is not significant in explaining the dividend changes in Malaysia, Singapore, Indonesia, Thailand and the Philippines. On the other hand, the cashflows arefound to be significant in explaining the dividend change in all current operaling earnings and cash flows are found to have information content in predicting future earnings for all the sample companies. However, this research can only give earnings in Thailand and not in other countries. Institute of Research, Development and Commercialization (IRDC) 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/12970/1/AJ_KHAIRUL%20ANUAR%20KAMARDIN%20SMRJ%2006%201.pdf Kamardin, Khairul Anuar and Abdul Ghafar, Mohd Shatari and Wan Ismail, Wan Adibah (2006) The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail. Social and Management Research Journal, 3 (1). pp. 25-46. ISSN 1675-7017
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Cash position. Cash management Dividends. Stock dividends. Dividend reinvestment Malaysia
spellingShingle	Cash position. Cash management Dividends. Stock dividends. Dividend reinvestment Malaysia Kamardin, Khairul Anuar Abdul Ghafar, Mohd Shatari Wan Ismail, Wan Adibah The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail
description	The purpose of this research is to examine the impact of cash flows and earnings in setting the dividend policy in Malaysia, Singapore, Indonesia, Thailand and the Philippines. A total of JJ3J companies from the years 200 J-2003 were tested in this research. The research found that about 38 percent of the sample reported either losses reduced or omitted dividends. In contrast, only 35 percent of the J066 companies did not report losses reduced or omitted dividends. The results found that changes of earnings is significantly associated with dividend changesfor all sample companies. However, the research found that the level of cash flows is not significant in explaining the dividend changes in Malaysia, Singapore, Indonesia, Thailand and the Philippines. On the other hand, the cashflows arefound to be significant in explaining the dividend change in all current operaling earnings and cash flows are found to have information content in predicting future earnings for all the sample companies. However, this research can only give earnings in Thailand and not in other countries.
format	Article
author	Kamardin, Khairul Anuar Abdul Ghafar, Mohd Shatari Wan Ismail, Wan Adibah
author_facet	Kamardin, Khairul Anuar Abdul Ghafar, Mohd Shatari Wan Ismail, Wan Adibah
author_sort	Kamardin, Khairul Anuar
title	The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail
title_short	The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail
title_full	The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail
title_fullStr	The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail
title_full_unstemmed	The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail
title_sort	impact of cash flows and earnings on dividend : evidence from southeast asia countries / khairul anuar kamardin, mohd shatari abdul ghafar and wan adibah wan ismail
publisher	Institute of Research, Development and Commercialization (IRDC)
publishDate	2006
url	http://ir.uitm.edu.my/id/eprint/12970/ http://ir.uitm.edu.my/id/eprint/12970/1/AJ_KHAIRUL%20ANUAR%20KAMARDIN%20SMRJ%2006%201.pdf
first_indexed	2023-09-18T22:49:39Z
last_indexed	2023-09-18T22:49:39Z
_version_	1777417457870307328

The impact of cash flows and earnings on dividend : evidence from Southeast Asia countries / Khairul Anuar Kamardin, Mohd Shatari Abdul Ghafar and Wan Adibah Wan Ismail

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