Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh

Purpose – The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management (EM). Design/methodology/approach – Archival data of listed private commercial banks of Dhaka Stock Exchange over...

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Bibliographic Details
Main Authors: Naznin Sultana Chaity, K.M. Zahidul Islam
Format: Article
Language:English
Published: Emerald Publishing 2022-05-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2020-0080/full/pdf