An Empirical Investigation on Ownership Structure, Board Composition and Earnings Management: Evidence from Pakistani Listed Firms

The current research study investigates the impact of ownership structure, and board composition on earnings management for a sample 200 Pakistan Stock Exchange (PSX) listed non-financial firms. An index structure is created using Principal Component Analysis (PCA). Earnings Management calculated Real approach. investigated generalized method moments (GMM). findings indicate that an increase in levels institutional family (ownership structure) helps restraining opportunistic behavior from managing vice versa. Conversely, has positive noteworthy management. this are useful corporate managers understanding importance to restrict