Impact of Earning Management on Firm Performance with Moderating Role of Board Gender Diversity:

Abstract

The purpose of the study is to investigate the association between Earning Management (EM) and Firm Performance with moderating role of board gender diversity by Pakistan Non- Financial listed companies. The data is selected for a sample of 154 non-financial firms over ten years from 2009-2018 with I ,540 number of observations. Modified Jones model used to measure discretionary accrual represented earning management, while Finn-Performance is examined by ROA (Return on Asset) and ROE (Return on Equity) with two regression models, a panel data analysis technique used in the study. The result determined that earning management has a positive and significant impact on FP. Board gender has a negative and significant impact on FP. Board gender diversity has strong significant association between earning management and firm-performance. The control variable in study included fim1 size and leverage. Firn1 size has a significant and positive impact on FP while leverage has negative and significant impact on FP.