Impact of Determinants of Corporate Governance on Earnings Management
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Author:
SAMREEN RAMZAN BHATTI
Citable URI :
https://vspace.vu.edu.pk/detail.aspx?id=94
Publisher :
Virtual University of Pakistan
Date Issued:
6/13/2017 12:00:00 AM
Abstract
The purpose of this research is to investigate the determinants and effect of corporate governance practices on earnings management of the companies listed in PSE for the period of 2009-2014. Data is collected through simple random sampling of 125 manufacturing companies of PSE. Financial reporting is the only way to communicate financial information to the shareholders and stakeholder, but the most important part is the quality of these financial statements. Quality of financial reporting is the result of skills and success achieved in performing different management duties. This is where "EARNINGS MANAGEMENT" comes in to existence. Discretionary accruals is the proxy to measure earning management. The researcher utilized the multiple regression to analyze the study data. The results authenticated that ownership structure, audit committee & CEO duality affects the earnings disclosure of companies. The study concluded that implementation of corporate governance practices had significant impact on earning management of companies
URI :
https://vspace.vu.edu.pk/details.aspx?id=94
Citation:
Bhatti, S. R. (2017). Impact of Determinants of Corporate Governance on Earnings Management. Virtual University of Pakistan, (Lahore, Pakistan).
Version :
Final Version
Terms of Use :
All the material and results are copyright of Virtual University of Pakistan
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