Determinants of Real Earning Management: A Study in Public Listed Companies in Pakistan Stock Exchange

Saeed Siyal, Waqas Ahmed, Muhammad Musa Kaleem, Lulu Wang ()
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Saeed Siyal, Waqas Ahmed, Muhammad Musa Kaleem, Lulu Wang: Beijing University of Chemical Technology

Journal of Finance and Economics Research, 2020, vol. 5, issue 2, 96-111

Abstract: The organizations consider earning as a key factor for their long term survival. If the organizations are not properly managed their organizations then their long term survival and competitive advantage could not be achieved. The current research studied the moderating impact of audit committee independence in the relationship between structure of board (size, independence, and duality of CEO) and real earnings management (REM) in the listed companies of Pakistan. Data was gathered from 150 firms’ year wise observations of the industrial and service sectors of Pakistan stock exchange from the year 2010-2019. Using the fixed effect size approach, the findings show the negative and significant effect of board size and CEO duality on REM. While, the audit committee independence moderated the relation between board structure and REM which weakens the board size impact and CEO duality on the REM determination and increases the effectiveness independence in controlling REM.

Keywords: Real earnings management; audit committee independence; board structure. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:gei:jnlfer:v:5:y:2020:i:2:p:96-111

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