September 10, 2025

Hide-And-Seek in Earnings Management-Financial Performance Nexus: The Influence of Corporate Governance Mechanisms

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Financial performance is positively and significantly influenced by earnings management practices.
Board independence and executive diversity significantly enhance financial performance through discretionary accruals.
Board diversity and activity negatively interact with discretionary accruals, reducing financial performance.
Corporate governance mechanisms play a crucial role in managing earnings decisions and their implications on financial outcomes.

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This research demonstrates the moderating role of corporate governance in earnings management on financial performance, suggesting mixed impacts.

Bojan et al. (2025) studied this question.

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This research demonstrates the moderating role of corporate governance in earnings management on financial performance, suggesting mixed impacts.