ISSN: 2056-3736 (Online Version) | 2056-3728 (Print Version)

The impact of corporate governance mechanisms on earnings quality during the COVID-19 Pandemic. Evidence from the UK

Chris Magnis and Skilodimou Louiza

Correspondence: Chris Magnis,

Department of Economics, University of Thessaly, Volos, Greece

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This study aims to analyze the impact of corporate governance practices on the earnings quality of 228 firms located in the United Kingdom throughout the period from 2019 to 2022. Our fundamental concept states that there is a negative relationship between the efficiency of corporate governance practices within the organization and the probability of participating in earnings manipulation. The findings of our empirical study offer substantiation for our claims, as they demonstrate that companies with boards of directors marked by notable autonomy and financial capabilities, along with the presence of effective audit and compensation committees, experience an improvement in the quality of their earnings.


  Corporate Governance, Earnings Quality, Board of Directors, Audit Committee, Compensation Committee.


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