THE EXAMINATION OF CERTAIN PECULIARITIES OF DISTRIBUTION OF AN ENTERPRISE PROFITS DURING CONDUCTION OF FORENSIC FINANCIAL AND ECONOMIC EXAMINATION

The article is devoted to the study of issues arising during the conduction of forensic financial and economic examinations concerning situations that arise in the context of non-compliance with the principles of corporate governance in the distribution of net profit. In particular, it is noted that the presence of opacity of the processes can lead to the provision of financial misinformation to the owner-participants of the company and that this fact is unacceptable from the point of view of the principles of corporate governance, especially in the light of ensuring the interests of investors. In this context, a number of scientific approaches are considered in the work, which basically substantiate the unrealistic uniform dividend policy for the current period. It was established that at different stages of development and formation of the company, as well as depending on different situations in the market, the company’s activity is directed either towards accumulation or growth of dividend payments to shareholders, which contributes more to increasing the investment attractiveness and financial and economic activity of the company than to an increase of the growth of its market value.As a result of the research, the article states that theories which, in the framework of analyzing statistical data fully represent the preferred policy of paying dividends in a particular country (region), when choosing a preferred version for specific companies, cannot be reliable. Taking into account this conclusion, the article proposes a return to the idea that the dividend policy of various companies has certain specificity, and the underlying factors causing it differ from each other. Thus, in this context, it is mandatory for each company to adopt its own unique dividend policy, which should take into account the balanced interests of investors and companies.Key words: distribution of enterprise profits, financial and economic expertise.