A5079493223- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Working Capital and Financial Performance
- Banking stability, regulation, efficiency
- Corporate Social Responsibility Reporting
- Global Financial Crisis and Policies
Indian Institute of Management Shillong
2020-2024
This paper aims to examine the role of corporate governance (CG) on earnings management (EM) in Indian commercial banks. In addition, study examines board gender diversity within CG framework using data from 22 publicly traded banks India 2010 2019. The uses Principal Component Analysis (PCA) develop a comprehensive measure. Using Panel Corrected Standard Error (PCSE) approach, finds that has significant negative impact EM findings further revealed positive association between boards and EM,...
Purpose This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis includes 78 commercial from five BRICS nations spans 2014 through 2020. To test these hypotheses, authors utilized a fixed-effect two-step system...
Purpose This paper aims to explore the relationship between economic policy uncertainty (EPU) and earnings quality in banks context of Brazil, Russia, India China (BRIC) as an emerging bloc. The study further explores role institutional moderating impact EPU on bank quality. Design/methodology/approach has used management (EM) a proxy for quality, measured using discretionary loan loss provisions. higher EM, lower earnings. collected data from 74 spanning years 2014 2020 fixed effects (FE)...
We empirically investigate whether the presence of trade openness in a bank-domiciled country affects how banks might employ loan loss provisions to smooth out their earnings, and adopting IFRS can mitigate it. Using fixed-effect two-step system panel GMM estimators, we find that positively income smoothing across BRICS commercial banks. The effect is more evident make financial reports under IFRS. Additionally, generally restricts earnings management banking sector when better institutional...