Table 1.
Variables measurements.
Table 2.
Descriptive statistics.
Table 3.
Correlation matrix.
Table 4.
Impact of accruals-based earnings management on the readability of annual.
Table 5.
Impact of real activity-based earning management on the readability of annual reports.
Table 6.
Impact of total earning management on the readability of annual reports.
Table 7.
The impact of CG mechanisms on readability of annual reports.
Table 8.
Moderating impact of CG mechanisms between ABEM and RAR.
Table 9.
Moderating impact of CG mechanisms between RBEM and RAR.
Table 10.
Moderating impact of CG mechanisms between TEM and RAR.