Table 1 Procedures of sample selection
From: Board of directors and earnings manipulation: evidence from regulatory change
Total firms listed in the PSX in June 2021 | 551 |
Less: Financial firms | (132) |
| Â | 419 |
Less: Annual reports missing, defaulter and delisted firms for the said period | (86) |
| Â | 333 |
Less: Firms with missing Board of Directors and Audit Committee information | (10) |
Firms selected from the for the study | 323 |