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

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

International Journal of Financial Research, 2020, vol. 11, issue 5, 518-526

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.

Keywords: earnings management; dividend policy; discretionary accruals; Kuwait Stock Exchange; modified Jones Model (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:11:y:2020:i:5:p:518-526

DOI: 10.5430/ijfr.v11n5p518

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