Does corporate governance mechanism deter earnings management and enhance readability of annual reports?

Dong Zheng; Rajib Ali; Zhao Feifei; Muhammad Shaique

PLOS ONE · 2025-02-14
Original research · observational panel study · Version of record · CC BY 4.0 · 7,443 words

Original source: Volume 20 · Issue 2 · e0311543

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Title: Does corporate governance mechanism deter earnings management and enhance readability of annual reports?
Human authorship: Dong Zheng; Rajib Ali; Zhao Feifei; Muhammad Shaique
Source: Complete manuscript edition 2026-11-03
Editorial record: Attributed Creative Commons source edition. Original publication and authorship remain with the source. Hosting is not a new peer-review decision.

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Original authors / creators: Dong Zheng; Rajib Ali; Zhao Feifei; Muhammad Shaique
Original publication: PLOS ONE · Public Library of Science · 2025-02-14
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doi:10.1371/journal.pone.0311543
License & retained notices: CC BY 4.0
© 2025 Zheng et al.
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Evidence limits: Nonfinancial listed firms in Pakistan, 2014–2022. Readability and earnings-management measures are proxies. System GMM estimates do not identify individual misconduct, validate a screening tool or demonstrate family-office investment outcomes.
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