Abstract
The study spotlight and investigate the relationship between
institutional investors and earning management. We use institutional
investor’s shareholding as independent variable, firm size and leverage
as control variables and earning management as dependent variable.
We collected data of 100 manufacturing firms listed on Pakistan stock
exchange, through random sampling techniques for the period 2010-
2016. We predicted final results on the bases of Correlation and
random effect model. The results demonstrate that institutional
investors and firm size have positive significant effect on earning
management of manufacturing sector firms in Pakistan. However
leverage showing significant negative relationship with the earning
management in these firms. This study will help the decision makers
and top management of the manufacturing sector firms
Alam Rehman, Yasir Khan, Mukharif Shah, Naveed. (2017) An Empirical Analysis of the Relationship between Institutional Investors and Earning Management , Journal of Managerial Sciences, Volume 11, Issue 3.
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