Hasil Cek Plagiasi Corporate GOvernance and Earnings Management : Evidence From Listed Non-Financial Firms

Ady, Sri Utami Hasil Cek Plagiasi Corporate GOvernance and Earnings Management : Evidence From Listed Non-Financial Firms. Fakultas Ekonomi dan Bisnis.

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Abstract

The aim of the study is to investigate the influence of corporate governance on financial reporting quality in Pakistan and determine the role of political influences. The study uses a data sample of 260 publicly listed firms in the Pakistan stock exchange (PSX) during the period 2010 to 2019. For empirical analysis, correlation and multiple regression, the findings of the study suggest that corporate governance has positive and significant relation with the audit quality and political influences has negative significant relation with corporate governance. This implies that politically influenced firms have weaker corporate governance mechanisms. The results further suggest that corporate governance moderates the relationship of political influences with real earnings management. This means that politically influenced firms with stronger corporate governance mechanisms have better financial reporting quality as compared to politically influenced firms with weaker corporate governance. Since strong corporate governance curtails the negative impact of political influences on financial reporting quality, the onus is on the regulators to ensure a strong corporate governance mechanism in listed firms, particularly in politically influenced firms

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