@article{Sant1994,
	title = {Do dividends signal earnings?: The case of omitted dividends},
	author = {Rajiv Sant and Arnold R. Cowan},
	journal = {Journal of Banking \& Finance},
	month = {Dec},
	number = {6},
	pages = {1113--1133},
	url = {http://www.sciencedirect.com/science/article/B6VCY-45F90BG-5S/1/50e74393d8648ba948c54bb4d5ebae39},
	volume = {18},
	year = {1994},
	biburl = {http://www.bibsonomy.org/bibtex/29731fe0043ad9689ead4fe95b8340402/smicha},
	description = {Journal of Banking & Finance},
	keywords = {Dividend policy }
}