Logo image
The Signaling Power of Specially Designated Dividends
Journal article   Peer reviewed

The Signaling Power of Specially Designated Dividends

Michael J. Gombola and Feng-Ying Liu
Journal of financial and quantitative analysis, v 34(3), pp 409-424
Sep 1999

Abstract

We distinguish among the signaling, free cash flow, and wealth transfer hypotheses in explaining the stock price reaction to specially designated dividend (SDD) announcements. In a direct test of the signaling power of SDDs, we find both a larger stock price reaction and a significant upward revision of earnings forecasts for firms with Tobin's q less than one, but not for other firms. Our results support the conditional signaling hypothesis, which predicts greater effects of favorable information for low q firms. Taken together, our results for stock price effects and earnings forecast revisions do not support either the free cash flow or wealth transfer hypotheses.

Metrics

18 Record Views
14 citations in Scopus

Details

InCites Highlights

Data related to this publication, from InCites Benchmarking & Analytics tool:

Collaboration types
Domestic collaboration
Web of Science research areas
Business, Finance
Economics
Logo image