Ownership structure and real earnings management: An empirical study on emerging economy

We observe the association amid ownership structure and real earnings management in Bangladesh. Our study takes 2195 firm-year observations which are listed on Dhaka Stock Exchange over period of 2000-2017. The outcome panel least square regression indicates that inside ownership, as well foreign is inversely related to management, whereas institutional positively management. In particular, firms tend reduce discretionary expenses manage if magnitude low. contrast that, when characterized by more they inclined towards through additional price discounts, offering a friendly credit facility, lowering expense. This result consistent with previous findings. Nevertheless, encounter an absence prefer operating at over-production levels expenses. Additionally, we find corporate governance playing beneficial role limiting