Does Corporate Governance Moderate the Relationship between Dividend Policy and Earnings Quality: Evidence from Pakistan

This endeavour aimed to empirically investigate the moderating role of corporate governance characteristics (board size, board independence, meetings, CEO duality, audit quality, nomination and remuneration committee) in dividend policy earnings quality nexus. The study was conducted on data consisting 145 non-financial companies listed Pakistan Stock Exchange (PSX) with 1450 firm-year observations for period 2010-2019. Earnings assessed by management represented discretionary accruals which were estimated employing Modified jones model (1995). Multiple Panel regression used analysis. It discovered that duality moderate relationship between quality. While committee committee, found have no such influence. Overall outcomes this research work suggest mechanisms deserve attention all financial statements users attempting determine firms.