KhawarAyub

Academic

Verbatim text

Debt Financing and Earnings Management Examining the moderating role of Audit Quality: Evidence from South Asian Countries 

Our study empirically investigates the association between Debt Financing and Earnings Management in emerging economies of South Asia i.e. Pakistan, India and Bangladesh. Besides, testing the relationship of audit quality as moderator is also to be examined. This investigation is in line with the pecking order theory, agency theory, as well as tradeoff theory perspective. For this purpose, the data from non-financial 100 listed top market capitalization firms from 2009 to 2018 is considered by employing Panel regression model. Moreover, it is beneficial for the investors, managers, manufacturing sector, academia as well as the audit firms and will bridge the academic gap that discusses the Debt Financing and Earnings Management across the globe and in emerging economies. This study will help organizations by improving firm value and improving the agency issue in organization. This study will also focus on the interest of audit firms and manufacturing sector as it helps to improve the firm performance in stock market through earning management, monetary and prospects. This study will be applied under different sectors in such a way that the audit firms are more inclined in identifying earning management and curtailing it through better audit quality.

















Area of Study: 
 Finance
Supervisor Name: 
Dr. Adnan Shoaib 
Group Members:   
Osama Zulaqarnain (i15-0921) 
KhawarAyub (i16-1504) 
Inam Ul Haq (i16-1509) 
Zeeshan Zahid (i16-1521)

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