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All Journal SEISENSE Journal of Management Humanities and Language
Rashid, Muhammad
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Impact of Ownership Structure and Corporate Governance on Earning Management: Empirical Findings from Listed Firms on the Pakistan Stock Exchange Bashir, Babar; Rashid, Muhammad; Bashir, Zeeshan
SEISENSE Journal of Management Vol. 7 No. 1 (2024): SEISENSE Journal of Management
Publisher : SEISENSE (PRIVATE) LIMITED

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33215/c1qkdq06

Abstract

Purpose- This study investigates the interplay among Ownership Structure, Corporate Governance, and Earnings Management by employing ordinary least square (OLS) regression. To find the relationship among the three constructs based on data sourced from listed companies on the Pakistan Stock Exchange spanning 2016-2021 were used, excluding the financial industry due to its unique reporting system.Design/Methodology- The sample comprises 111 firms chosen based on data availability. To measure earnings management, the researchers used a modified version of John's model (1995) to estimate discretionary accruals. Findings- The study's key findings include the significant role of institutional investors in reducing earnings management. The number of board directors and ownership concentration were observed to impact discretionary accruals. Control variables indicated that more profitable, growing, and highly leveraged firms tend to engage in earnings management, which decreases with the firm's age. The study revealed a diverse relationship between ownership structure, corporate governance codes, and earnings management. Notably, significant institutional investment reduces ownership concentration, leading to decreased earnings management. Moreover, the results show a positive and significant correlation between firm size and Return on Assets (ROA). Practical Implications- Board independence was found to have a positive impact on earnings management, suggesting that boards serve a more complex role than mere monitoring to mitigate accounting manipulation.
Socioeconomic and cultural impacts of water scarcity on rural communities in Pakistan’s Pothwar Plateau Zubair, Asim; Fatima, Sonia; Rashid, Muhammad
Humanities & Language: International Journal of Linguistics, Humanities, and Education Vol. 2 No. 3 (2025): Humanities & Language: International Journal of Linguistics, Humanities, and Ed
Publisher : Abdul Media Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/bj261b11

Abstract

The Pothwar Plateau in Pakistan, encompassing the districts of Chakwal, Attock, and Jhelum, is experiencing severe water scarcity, which has a significant socioeconomic impact on the nearby rural population that primarily depends on rain-fed agriculture. Through semi-structured interviews, focus groups, and field observations, this study employed a qualitative research methodology to investigate the impact of water shortages on household income, agricultural production, migratory trends, health, education, and social stability. According to the findings, crop yields have decreased significantly due to unpredictable rainfall and groundwater depletion, prompting many farmers to abandon farming altogether or switch to low-value crops. Rural-urban migration has been exacerbated by the decline in agricultural revenue, particularly the loss of young male labour, which has intensified the economic and social constraints on families left behind, especially women. Competition for water supplies has also led to disputes within communities and the eventual breakdown of traditional water-sharing systems. The poverty cycle has been made worse by declining health and education investment as a result of family financial hardships. Although local communities have attempted to address water shortages through conventional means, their efforts have been constrained by a lack of infrastructure investment and regulatory support. To increase water use efficiency and social resilience, the Pothwar region urgently needs an integrated water resources management (IWRM) strategy that combines contemporary water-saving technologies (like drip irrigation and rainwater harvesting) with community participatory governance, according to the study. The study's findings provide valuable insights for policymakers in Pakistan and other regions affected by drought, supporting the pursuit of sustainable development and equitable water distribution.
Co-Authors Bashir, Babar Bashir, Zeeshan Fatima, Sonia Zubair, Asim