Corporate governance and earnings management in banks: An empirical evidence from India

This paper aims to examine the role of corporate governance (CG) on earnings management (EM) in Indian commercial banks. In addition, study examines board gender diversity within CG framework using data from 22 publicly traded banks India 2010 2019. The uses Principal Component Analysis (PCA) develop a comprehensive measure. Using Panel Corrected Standard Error (PCSE) approach, finds that has significant negative impact EM findings further revealed positive association between boards and EM, indicating lack bank’s outweighs benefits gender-diverse boards. Our shows mechanisms are more effective when combined together than individual mechanisms. also provides new insight into as mechanism context developing country. practical implications for investors, managers, regulators policymakers.