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Impact of Corporate Governance Attributes on Earnings Management Practices – Evidence from Bangladeshi Commercial Banks | Asian Journal of Business and Accounting
1208, Bangladesh Abstract Manuscript type: Research paper Research aims: This study aims to determine how corporate governance characteristics affect earnings management in in Bangladeshi banks. Design/Methodology/Approach: We adopt panel regression to evaluate the hypotheses from 493 firm-year observations. Modified Jones model is employed for investigating earnings management. Research findings: We explore that board size significantly and negatively affects 2025-06-30 DC.Description: Manuscript type: Research paperResearch aims: This study aims to determine how corporate governancecharacteristics affect earnings management in in Bangladeshi banks.Design/Methodology/Approach: We adopt panel regression to evaluatethe hypotheses from 493 firm-year observations. Modified Jones model isemployed for investigating earnings management.Research findings: We explore that board size significantly and negativelyaffects earnings management strategies |
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