English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The purpose of this study is to examine whether CEO incentives mediate the relationship between political influences and financial reporting quality. This study particularly examines whether CEO incentives are the underlying mechanism through which politically influenced firms affect the incentives of those executives involved in preparing financial statements. In this study, politically influenced firms are identified as those in which politicians or their close relatives, and former or current civil/military bureaucrats are present on the board or in senior management. A sample of non-financial firms listed on the Pakistan Stock Exchange between 2009 and 2015 was taken. The results, which were tested for robustness, revealed that CEO incentives and political influences have a moderating effect on financial reporting quality. This study contributes to the field of corporate governance, integrating the agency and political economy theories, and provides policymakers insight into improving corporate governance in transitional economies. Further, this study contributes to the existing literature by including a new type of political connection, through civil/military bureaucrats.

Do CEO Incentives Mediate the Relationship between Political Influences and Financial Reporting Quality?