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dc.contributor.author | Annie Waqar, 01-321221-038 | |
dc.date.accessioned | 2023-11-10T06:29:44Z | |
dc.date.available | 2023-11-10T06:29:44Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://hdl.handle.net/123456789/16385 | |
dc.description | Supervised by Dr. Mohsin Raza | en_US |
dc.description.abstract | The purpose of this research is to empirically examine corporate governance; ownership structure, the role of political interferences, and the impact of gender diversity on earning management. A Multi-regression and linear regression technique analysis is used in this study. A panel data of 597 non-financial list firms of South Asian countries i.e., Pakistan, India, Bangladesh, and Sri Lanka for the 2008-2018 period is considered for this study. Secondary data is collected in two ways i.e., through Thomson Ruther and from the annual reports of non-financial firms listed on PSX, DSE, NSE India, and CSE. Four econometric equations are constructed to examine the research hypothesis. As per finding of the current study, the stewardship theory has the highest explanatory power in context of earning management. The study also examines that socioeconomic theories have no impact on earning management in South Asian Countries. The result of this suggests that by improving the role of regulatory authorities, mitigate the effects of other components which alter the firm’s performance. Several studies have already been commenced to build a connection of earning management with corporate governance, with ownership structure, with gender diversity, and with political connection, but there is not even single research in the literature that considers CG, ownership structure, gender diversity, political connection discretionary earning management as a whole in one model to generalize its results in the emerging economies of Pakistan, India, Bangladesh, and Sri Lanka. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Business Studies | en_US |
dc.relation.ispartofseries | MBA (Finance);T-11161 | |
dc.subject | Corporate Governance | en_US |
dc.subject | Ownership Structure | en_US |
dc.subject | Gender Diversity | en_US |
dc.title | Corporate Governance, Ownership Structure, Gender Diversity and Political Connection in the Firms’ Earning Management: Empirical Evidence From South Asian Market | en_US |
dc.type | Thesis | en_US |