Corporate Governance as a Constraint on Earnings Management: Evidence from Emerging Economies

Abstract

This paper investigates the impact of corporate governance on the earnings management in the selected South Asian firms over the period of 2013 to 2024. Using panel data, the study analyzed how key governance indicators, such as board size, CEO duality, audit Committee, and Institutional Ownership effects the earnings management. The findings provide empirical evidence that corporate governance plays a significant role in shaping managerial reporting behavior. It offers useful insights for the policymakers and regulators aiming to strengthen the corporate governance mechanism so as to improve the transparency of the financial reporting.