Abstract:
This study looks at the impact of corporate governance on real earning management and accrual earning management. The research takes into account 231 manufacturing firms of Pakistan. There was no financial firm included in the study. The sample was taken from the period 2010-15. This research includes two dependent variables, five independent variables and six control variable. The dependent variables are accrual earning management and real earning management while the independent variables are Ownership Concentration, Institutional ownership, Managerial ownership, board size and CEO duality. The control variables include Finn Size, Leverage, Return on Assets, Finn Age, Market to Book Value and Loss. The results indicate that even though all of the independent variables have the expected impact on the dependent variable but only the managerial ownership variable has a significant impact
