巴基斯坦的盈利管理是机会主义还是高效率？公司治理实践的作用

IF 3 Q2 BUSINESS

Cogent Business & Management Pub Date : 2024-09-05 DOI:10.1080/23311975.2024.2398716

Syed Farhan Shah, Shahid Mehmood, Muhammad Asif Khan, József Popp

引用次数: 0

摘要

本研究对巴基斯坦证券交易所（PSX）上市公司在 2010 年至 2019 年期间如何管理其收益进行了实证调查。研究还探讨了公司治理（CG）对公司盈利管理的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Earnings management opportunistic or efficient in Pakistan? The role of corporate governance practices

This study empirically investigates how companies listed on the Pakistan Stock Exchange (PSX) manage their earnings from 2010 to 2019. It also examines the impact of Corporate Governance (CG) on th...

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来源期刊

Cogent Business & Management BUSINESS-

CiteScore

4.40

自引率

10.00%

发文量

301

审稿时长

16 weeks

期刊介绍： Cogent Business & Management is a fully peer-reviewed, open access journal with a mission to help researchers reach a truly global audience, interact with experts in their field, and discover new connections across diverse fields of research. Cogent Business & Management considers original research articles, reviews and letters in the following branches of business and management research: Accounting, Corporate Governance & Business Ethics Banking & Finance Information & Technology Management Management Marketing Operations Management.