Board quality and earnings management: a system GMM approach
by Bala V. Balachandran; Chanchal Chatterjee; Ahindra Chakrabarti
International Journal of Corporate Governance (IJCG), Vol. 12, No. 3/4, 2021

Abstract: This paper examines whether board quality influences earnings management behaviour of firms in an emerging market setup, by using panel data of 1,830 Indian private non-financial firms during 2012 to 2018. The study uses dynamic panel data model under system GMM, to examine this linkage. The paper contributes mainly by focusing on whether certain board quality parameters are effective in curbing earning management in an emerging market context. The outcomes are expected to be useful to the managers, investors, and other stakeholders including policy-makers and regulators while framing appropriate corporate governance policies and regulations.

Online publication date: Thu, 03-Mar-2022

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Corporate Governance (IJCG):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email