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Title Effect of Corporate Governance on Financial Reporting Quality: Evidence from Listed Textile Sector Firms on Pakistan Stock Exchange

Author(s) Sameen Khan

Abstract ABSTRACT Title: Effect of Corporate Governance on Financial Reporting Quality: Evidence from Listed Textile Sector Firms on Pakistan Stock Exchange This study examines the effect of Corporate Governance on Financial Reporting Quality on the textile sector firms in Pakistan. The textile sector companies listed at Pakistan Stock Exchange were taken as population of the study. The size of the sample comprises 100 firms listed on Pakistan stock exchange were selected on the basis of Simple Random Sampling techniques. Financial Reporting Quality was taken as dependent variable whereas Audit Committee Independence, Board Independence, Institutional Shareholders Ownership and CEO Duality used as independent variables. Panel data were used to examine the relationship of financial reporting quality with corporate governance. The findings of this study indicated that Audit Committee Independence and Board Independence have positive and significant effect on financial reporting quality. Whereas Institutional Shareholders Ownership and CEO duality have positive and insignificant effect on financial reporting quality. The study has some implications for the management as well as investors. Keywords: Financial reporting quality, Audit Committee Independence, Board Independence, Institutional Shareholders Ownership, CEO Duality.

Type Thesis/Dissertation MS

Faculty Management Sciences

Department Management Sciences

Language English

Publication Date 2020-05-20

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