Corporate Governance and Earnings Management: The Moderating Role of Tax Avoidance in Emerging Economies
DOI:
https://doi.org/10.63468/Keywords:
Corporate Governance, REM, AEM, Tax AvoidanceAbstract
This paper examines the impact of corporate governance on the earnings management moderated by tax avoidance in the selected South Asian firms over the period of 2013 to 2024. The study has used Panel Data regression for the purpose of analysis. It uses corporate governance proxies such as board size, CEO duality, audit committee, and Institutional ownership to test the impact on earnings management. It tests the impact on earnings management via two proxies AEM and REM. The findings of the study show corporate governance and REM are significantly moderated by Tax avoidance where as the moderation affect for AEM is limited. The study has implications for investors and the policy makers.
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Copyright (c) 2026 Saira Aslam, Dr. Temoor Anjum, Dr. Muhammad Hanif, Dr. Anum Shafique
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