The purpose of this study is to investigate the impact of earnings management on dividend payout policy in companies listed on the Tehran Stock Exchange (TSE). For this purpose, we develop and test hypothesis by using multiple regression model. For estimating this model,the sample with 2218 firm-years in period from 2001-2010 is used. The results show that there is not a significant relationship between earnings management and dividend policy. But, size of the firm is positively and significantly related with dividend payout policy.
