Purpose: This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks. Design/methodology/approach: Estimation of earnings management is based on discretionary loan loss provision and discretionary realised security...

Purpose: The purpose of this study is to examine the influence of earnings management during initial public offerings on the listing day returns. Design/methodology/approach: The study collected data for 511 Indian IPOs that came between April 2003 and March 2019 for calculating earnings...

Purpose: This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management around the IPOs. Design/methodology/approach: A sample of 511 IPOs that came during April 2003-March 2019 is...

Purpose Banking industry peculiarly has become soft target for several pernicious deceptive and fraudulent activities. The purpose of this paper is to systematically review the literature published in past 20 years on bank frauds and present a holistic view on causes and consequences of bank...