CEO Optimism, Accounting Conservatism and Earnings Management of ListedManufacturing Firms: Evidence from Asian Emerging Economies

It is pertinent to understand how CEO optimism and accounting conservatisminfluence earnings management to verify the reliability and accuracy of financial reporting. The motivation behind this research comes from the possible implications for financial transparency, regulatory oversight, and investor trust while focusing on the usefulness of corporate governance. The research explores the influence of CEO optimism and accounting conservatism on earnings management within Asian emerging economies, analyzing data fromlisted manufacturing firms between 2010 and 2022. The study finds a negative correlation between accounting conservatism and earnings management while CEO optimism positively correlates with earnings management. These findings imply that conditional conservatism diminishes the possibility for management to inflate earnings. However, CEO optimism increases the likelihood of a firm's earnings management. This research ought to offer a thorough understanding of accounting conservatism and CEO optimism and the effect that these factors have on earnings management from the context of Asian emerging economies.