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The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan

This study analyzes the impact of corporate governance and ownership structure on earnings management for a sample of 372 firms listed on the Karachi Stock Exchange over the period 2003–10. We estimate discretionary accruals using four well-known models: Jones (1991); Dechow, Sloan, and Sweeney (19...

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Main Authors: Kamran, Attaullah Shah
Format: Artigo
Language:Inglês
Published: Lahore School of Economics 2024-07-01
Series:Lahore Journal of Economics
Subjects:
Corporate governance
earnings management
ownership structure
discretionary accruals
KSE
Pakistan.
Online Access:https://journals.lahoreschool.edu.pk/LJE/LJE/article/view/427
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