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After the failure of largest businesses around the globe, the research reveals that due to weak corporate governance (CG) system or the implementations of governance rules management indulge in the manipulation practices of their earnings information. Therefore, to detect the earnings manipulation (EM) practices of management developed and tested a number of models. In this context in current study investigated that can the implementations of CG practices of Pakistan control the practices of management to avoid the EM. For this purpose, a sample of 144 non-financial listed firms of Pakistan stock exchange is used during 2007-2016. Other control variables are used to empirically demonstrate the clear picture of impact of CG on EM. The results reveal that strong CG system controls management activities to manipulate earnings information. Hence, implementation of CG system is most important for the efficient utilization of resources to reduce the level of firms’ failure.

Muhammad Ilyas, Ihtisham Khan, Muhammad Nisar Khan, Muhammad Tahir Khan. (2017) Corporate Governance and Earnings Manipulation: Empirical Analysis of Non-Financial Listed Firm of Pakistan, Journal of Managerial Sciences, Volume 11, Issue 4.
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