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

This study aims to know the impact of earnings management (accrual, real and total) and corporate governance mechanisms on the readability of annual reports. Additionally, the study also seeks to know the moderating impact of corporate governance mechanisms between earnings management (accruals, real and total) and readability of annual reports. The sample of the study consists 250 listed firms of Pakistan Stock Exchange (PSX) for the period of 2014-2022.