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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing
2022-05-01
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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 |