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  • 1.
    Nam, Y.
    et al.
    Carson College of Business, Washington State University, US.
    Niblock, S. J.
    School of Business and Tourism, Southern Cross University, Australia.
    Sinnewe, Elisabeth
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Jakob, K.
    College of Business, University of Montana, US.
    Do corporate directors ‘heap’ dividends?: Evidence on dividend rounding and information uncertainty in Australian firms2018In: Australian Journal of Management, ISSN 0312-8962, E-ISSN 1327-2020Article in journal (Refereed)
    Abstract [en]

    In this study, we examine the extent of dividend heaping in Australian firms between 1976 and 2015. Our findings show that 27.39% of dividends greater than or equal to 2.5-cents are heaped in 2.5-cent intervals, while 70.90% of dividends less than 2.5-cents are heaped in 0.25-cent intervals. We find that the heaping phenomenon decreases over time and average dividend size increases. We also show that when establishing the likelihood of dividend heaping, stock return volatility and firm size are consistent with the information uncertainty hypothesis. Dividend heaping also appears to be influenced by firm-level characteristics that are inconsistent with the hypothesis. For instance, the likelihood of heaping increases with dividend size and firm age. 

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