The Impact of Earnings Management on Dividend Policy: Evidence From Kuwait

Author:

Abbadi Sinan S.,Abuaddous Murad Y.,Bataineh Hanady T.,Muttairi Abdulla E.

Abstract

This study has two main objectives. The first is to examine the impact of Earnings Management (EM) on dividend policy for the Kuwait’s industrial and service sectors. The second is to sieve out the possible explanations for the conflicting results regarding this topic. Using Modified Jones Model, a sample of 46 companies listed on the Kuwait Stock Exchange with a total of (184) firm-year observations form the period 2011-2016 reveals an absence of a significant relation between EM and dividend policy. In addition, this paper posits a possible relationship between EM, dividend policy and market maturity. 

Publisher

Sciedu Press

Subject

Economics, Econometrics and Finance (miscellaneous),Accounting,Business and International Management

Cited by 5 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. KAZANÇ YÖNETİMİ UYGULAMALARININ TEMETTÜ POLİTİKASI ÜZERİNDEKİ ETKİSİ: BORSA İSTANBUL ÜZERİNE BİR İNCELEME;Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi;2024-06-30

2. Kazanç Yönetiminin Kar Dağıtım Politikaları Üzerindeki Etkisi: BİST Sınai Endeksinde Bir Uygulama;Hitit Sosyal Bilimler Dergisi;2024-03-14

3. Impact of earnings management on dividend policy: does board independence matter?;Journal of Economic and Administrative Sciences;2023-11-03

4. Earnings Management and Dividend Payments during the Covid-19 Pandemic;Interdisciplinary Description of Complex Systems;2022-10-31

5. The impact of ownership structure on dividend policy of listed firms in Jordan;Cogent Business & Management;2020-12-30

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