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

Sinan S. Abbadi · Murad Yousef Abuaddous · Hanady Bataineh · Abdulla E. Muttairi

11 citations0/0 files storedInternational Journal of Financial Research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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.

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References

1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1981Principles of Corporate Finance.1985The effect of bonus schemes on accounting decisions 2001Disappearing dividends: changing firm characteristics or lower propensity to pay?2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings 2002The Influence of Multiple Store Environment Cues on Perceived Merchandise Value and Patronage Intentions

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