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Impact of Determinants of Corporate Governance on Earnings Management

Thesis Info

Access Option

External Link

Author

Samreen Ramzan Bhatti

Institute

Virtual University of Pakistan

Institute Type

Public

City

Lahore

Province

Punjab

Country

Pakistan

Thesis Completing Year

2017

Thesis Completion Status

Completed

Subject

Software Engineering

Language

English

Link

http://vspace.vu.edu.pk/detail.aspx?id=94

Added

2021-02-17 19:49:13

Modified

2024-03-24 20:25:49

ARI ID

1676720965443

Similar


The purpose of this research is to investigate the determinants and effect of corporate governance practices on earnings management of the companies listed in PSE for the period of 2009-2014. Data is collected through simple random sampling of 125 manufacturing companies of PSE. Financial reporting is the only way to communicate financial information to the shareholders and stakeholder, but the most important part is the quality of these financial statements. Quality of financial reporting is the result of skills and success achieved in performing different management duties. This is where "EARNINGS MANAGEMENT" comes in to existence. Discretionary accruals is the proxy to measure earning management. The researcher utilized the multiple regression to analyze the study data. The results authenticated that ownership structure, audit committee & CEO duality affects the earnings disclosure of companies. The study concluded that implementation of corporate governance practices had significant impact on earning management of companies
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کے ۔ایل۔ گابا

ایل۔کے۔گابا
افسوس ہے کہ ایک دن کے فرق سے یعنی۲۴اور۲۵/اکتوبر کوبمبئی میں دو ممتاز شخصیتوں مسٹر ایل۔کے۔گابا اورپروفیسر اصغر علی فیضی کا انتقال بیاسی برس کی عمر میں ہوگیا۔اوّل الذکر اصلاً پنجابی ہندواورلاہور کے نامی گرامی بیرسٹر تھے تقسیم کے بعد ہندوستان آکر بمبئی میں مستقل سکونت اختیارکرلی تھی ادھر ایک مدت سے گمنام تھے، لیکن ایک زمانہ تھاجب انھوں نے اسلام قبول کیااورایک مسلمان خاتون سے شادی کی اورپھراس کے بعداسلام کی حمایت میں نہایت پُرزور مضامین لکھے اور جگہ جگہ تقریریں کیں۔ اُس زمانہ میں اُن کانام بچہ بچہ کی زبان پر تھا۔ انگریزی کے بڑے اچھے انشاپرداز تھے۔اسی زمانہ میں رسوائے زمانہ کتاب مادرہند (Mother India)کاانھوں نے دندان شکن جواب لکھا جس کا بڑا چرچا ہوا، آنحضرت ﷺ پران کی کتاب(Prophet of The Desert) بھی بہت مشہور ہوئی۔ [نومبر۱۹۸۱ء]

 

عائلی مسائل میں اقوال تابعین سے استشہادکے نظائر

There is major influence of quotes of Sahabaa’h and taa’baeen on Islamic Jurisprudence. A plain study of Fiqh presents the role of tab’aeen and their quotes in method of extraction. There quotes not mere only help us in various matters of virtues, but also in family issues and others. As a matter of fact, a major number of fatawas are based on their quotes or practice as well. Moreover, every school of thought in fiqh narrates their sayings in favour of their vision, I.e. Hanfiya, Shafiya and Malkiya used to narrates their quotes and sayings. Family life is base of any nation or civilization. Books of fiqh also discussed numerous issues of family life and their solutions in the light of Shariaah. In this article a view of tab’aeen’s quotes related to family issues will be discussed. It will support in understanding the importance of their quotes in Islamic Jurisprudence and its compilation. Relevant examples of different school of thought will be discussed from their own books respectively

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