The NBA is investigating the Dallas Mavericks' team selection from their 115-112 loss to the Chicago Bulls on Friday.

The defeat ensured Dallas miss out on the play-in tournament but retain their number 10 slot in the 2023 draft lottery, still owing the New York Knicks a top-10 protected pick as part of a 2019 trade to acquire Kristaps Porzingis.

The Mavericks left out Kyrie Irving, Josh Green, Tim Hardaway Jr, Maxi Kleber and Christian Wood, while Luka Doncic only played the first quarter at American Airlines Center.

Mavs coach Jason Kidd had called it an "organisational decision", later adding: "It's not so much waving the white flag. It's [that] decisions sometimes are hard in this business. We're trying to build a championship team. With this decision, this is maybe a step back. But hopefully it leads to going forward."

Owner Mark Cuban had previously denied his team would deliberately tank, saying on Wednesday: "The guys don't want to do that. Players aren't going to do that. Players don't do that."

However, multiple reports on Saturday said the league would be looking into the matter, citing a statement from NBA spokesperson Mike Bass on Saturday.

"The NBA commenced an investigation today into the facts and circumstances surrounding the Dallas Mavericks' roster decisions and game conduct with respect to last night's Chicago Bulls-Mavericks game, including the motivations behind those actions," Bass said.

Kidd has already confirmed his star players will also not feature in Dallas' final game of the season against the San Antonio Spurs on Sunday.