Özet:

The aim of this study is to determine the impact of dividend policy on earnings management practices. In accordance with this purpose, in the study the data of 100 companies which were in business in Istanbul stock market (BIST) manufacturing industry between the years 2011-2014 is used. The dividend policies, dividend rates and earnings management practices of the companies are, on the other hand determined by considering discretionary accrual. Discretionary accruals are calculated by using Jones Model (1995). dividend policy (DP) dependent; earnings management practices(EMP) independent; return on assets rate (ROE), company size (SIZE) and financial leverage ratio (FLR) are used as control veriables. After the analysis made, positive relationship couldn't be found between the earnings management practices and dividend policy.

Anahtar Kelimeler: