Impact of Corporate Governance Mechanism on Earning Management and Firm Financial Performance in Non-Financial Sector Listed Pakistan Stock Exchange.

Abstract

This study examines the impact of corporate governance’s mechanism on earning managament and firm financial performance for randomly selected non-financial sectors listed companies in Pakistan Stock Exchange (PSX) for the period of 2013-2018. Applying descriptive statistics, correlations and regression analysis the results reported that Board of director, Audit committee has positive and insignificant impact of EM and Managerial ownership, Board meeting has positive and significant impact of EM.The board of director, Board meeting, Audit committee has positive and significant impact of ROA and Managerial ownership has positive and insignificant impact of ROA.The EM has positive and significant impact of ROA. EM has positive and significant impact of ROA and Board of director, Board meeting, and Audit committee has optimistic and significant effect of ROA and Managerial ownership has positive and insignificant effect of ROA. Key words: Corporate governances, earning managament, Firm financial performance Pakistan Stock Exchang