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September 10, 2025International Journal of Economics Business and Accounting Research (IJEBAR)Open Access

The Influence of Corporate Governance on Financial Performance: The Mediating Role of Earnings Management

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Authors

BABayu Adi

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Overview

Quantitative analysis demonstrates that corporate governance elements significantly influence financial performance, highlighting earnings management's role.

Key Points

  • Financial performance is positively influenced by independent commissioners and institutional ownership, reducing earnings management.
  • The percentage of independent commissioners and institutional ownership significantly minimizes earnings manipulation behavior.
  • Path analysis, using quantitative data from 312 observations, was employed to assess corporate governance and financial performance links.
  • Earnings management is shown to partially mediate the relationship between corporate governance and financial performance outcomes.

Cite This Study

Bayu Adi (2025) studied this question.

synapsesocial.com/papers/68c240deb210217d6479c91ahttps://doi.org/10.29040/ijebar.v9i2.17111
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