Impact of Corporate Governance Practices on Earnings Management: Case Study of Cement Industry in Pakistan
Abstract
This study shows the impact of corporate governance practice on earnings management in Pakistan. Using a panel data set of Cement industries listed on Pakistan Stock Exchange (PSX) from 2006-2017. Simple regression analysis was carried out and the results evidenced that corporate governance practices are positively related with earnings management in Pakistan. Furthermore, the results suggest that corporate governance quality has increased with the passage of time.
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