Abstract:
This study has emphasized on identifying the impact of accrual eammgs management on dividend payout in Shariah compliant finns (Islamic) and Conventional firms (Non-Islamic) of Pakistan. This study has used accrual earnings management as independent variables. Whereas, return on equity, size of the finn, and self-finance ratio, have been used as control variables. However, dividend payout has been used as dependent variable. Meanwhile, Conventional and Shariah complaint firms (Islamic) of Pakistan bas been the sector chosen for this study, as historical data regarding these variables have been collected from the period of 2010 - 2017 through secondary sources of data (annual financial statements).However, statistical instruments, such as descriptive statistics, correlation, and regression, have been used primarily to identify the relationship between variables of this study. Results have been drawn through statistical instruments mentioned above, with the help of Stata softv.rare. Based on the findings, it has been proved that only return on equity impacts dividend payout in Shariah compliant firms (Islamic) of Pakistan. Whereas, self-finance ratio, accruals earnings management, return on equity, size of the firm ratio impacts dividend payout in conventional finns (Non-Islamic) of Pakistan. Conclusively, this study has found out that return on equity impacts dividend payout in Shariah compliant firms (Islamic) of Pakistan. Whereas, self-finance, accruals earnings management, return on equity, size of the finn ratio impacts dividend payout in Conventional firms (NonIslamic) of Pakistan. On the other hand, return on equity have significant impact on dividend payout in Shariah compliant firms (Islamic) of Pakistan. Whereas, self-finance ratio, accruals earnings management, return on equity, size of the firm has significant impact on dividend payout in Conventional firms (Non-Islamic) of Pakistan
