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September 17, 2026International Journal of Financial StudiesOpen Access

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

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Authors

ONOkechukwu Enyeribe NjokuKumoh National Institute of TechnologySJSeonhye JeongKumoh National Institute of TechnologyATAna Belén Tulcanaza-PrietoUniversidad de Las Américas

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Njoku et al. (2026) studied this question.

synapsesocial.com/papers/6aabb7975f706d05830e6b9fhttps://doi.org/10.3390/ijfs14090247
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