期刊名称：International Journal of Economics and Empirical Research (IJEER)
印刷版ISSN：2311-3871
电子版ISSN：2310-5232
出版年度：2015
卷号：3
期号：6
页码：278-285
出版社：The Economics and Social Development Organization (TESDO)
摘要：Purpose: Earnings management is an important issue for the investors since last many years. This study is an attempt to examine the impact of earnings management on the firm performance in Pakistan. Methodology: The study employed a large sample of 317 firms listed on Karachi Stock Exchange covering a period of 2002 to 2012. Findings: Results show that the Earnings Management has a significantly positive impact on ROA. However, it showed insignificant relationship with Tobin’s Q. The results suggest that family dominated firms prevalent in Pakistan enable controlling shareholders monitoring the managers and restricting them from using unfair earnings management practices. Recommendations: This study is particularly important for managers, investors and analysts for decision making, facilitating them in understanding the earnings management-performance relationship.
