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Mangala et al., 2023 - Google Patents

Do corporate governance practices restrain earnings management in banking industry? Lessons from India

Mangala et al., 2023

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Document ID
6414282446741750840
Author
Mangala D
Singla N
Publication year
Publication venue
Journal of Financial Reporting and Accounting

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Purpose This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks. Design/methodology/ approach Estimation of earnings management is based on discretionary loan loss provision …
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