2020

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Earnings Management and Corporate Governance
(UMT.Lahore, 2020) AZKA NAWAZ
This study investigates the effect of disclosure quality and corporate governance mechanism on earnings management in ASEAN countries. The sample was taken from Indonesia, Malaysia, Singapore, and Thailand. Data was collected from annual reports. The sample size was the top fifty non-financial companies from each country based on board structure from 2013-2017. The study provides evidence that two board structures are different in terms of earnings management. The results reveal a significant effect of disclosure quality on earnings management. This study shows that disclosure quality and good corporate governance can reduce earnings management manipulation. The results are expected to contribute significantly to the existing knowledge on the concentrated ownership among companies on corporate governance, disclosure quality, and earnings management. Finding of this study offer implication to management who are interested in the improvement of corporate governance practices and limiting poor earnings management practices.