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Okechukwu Enyeribe Njoku

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Open access Sep 2026

Dividend Policy and the Trade-Off Between Real and Accrual-Based Earnings Management: Empirical Evidence from the KOSPI Market

In this study, we examine whether dividend policy is associated differently with accrual-based earnings management and real earnings management measured through abnormal operating cash flow. We analyze 8839 firm-year observations from 569 non-financial firms listed in the Korea Composite Stock Price Index (KOSPI) marke...

Okechukwu Enyeribe Njoku, Seonhye Jeong, A. Tulcanaza-Prieto et al. · 0 citations

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