Earnings Management and Corporate Governance in Bangladesh - understood not
Sampling method used is purposive sampling and testing this hypothesis using data panel regression analysis. Proxy calculation of earnings management in the study using proxy discretionary accruals using Modified Jones Model and the results of this study indicate that the independent variable Profitability proxy Return On Assets ROA and Good Corporate Governance affect the partial earnings mangement, but variable independent tax planning does not affect the partial earnings mangement, and the coefficient of determination Adjusted R2 showed the value of 0. This suggests that the overall effect of the independent variable profitability, tax planning and Good Corporate Governance against earnings management amounted to only Sampel yang digunakan pada penelitian ini adalah perusahaan yang termasuk didalam Indeks LQ 45 berdasarkan sampel yang telah ditentukan sebelumnya. Metode pengambilan sampel yang dipakai adalah purposive sampling dan pengujian hipotesis menggunakan analisis regresi data panel. Perhitungan manajemen laba menggunakan diskresioner akrual dan menggunakan rumus Modified Jones, hasil dari penelitian ini mengindikasikan bahwa variabel independen profitabilitas yang menggunakan proksi Return On Assets ROA dan Good Corporate Governance berpengaruh secara parsial terhadap manajemen laba, sedangkan variabel independen perencanaan pajak tidak berpengaruh terhadap manajemen laba. Koefisien determinasi Adjusted R2 menunjukkan nilai sebesar 0. More information and software credits. Text BAB I Earnings Management and Corporate Governance in Bangladesh
The study uses bank size, macro-economic conditions, banking structure and economic freedom as control variables.
The sample size of the study is 21 Pakistani banks for the period of and fixed effect panel regression estimation technique is used for data analysis. The results Gpvernance that corporate governance has a statistically significant negative impact on management efficiency, positive effect on profit efficiency and cost efficiency of the banks.
Moreover, the findings show that operating efficiency turned out to have a statistically insignificant relationship with corporate governance. Reforms of corporate governance should Earninhs adopted efficiently and effectively to boost the banking sector efficiency. Abreu, E. D, Kimura, H. A Adams, R. Corporate performance, board structure and its determinants in the banking industry.
Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94 2 : p. Akhtar, M. The Pakistan Development Review, Vol.
Md. Touhidul Alam Khan
Andres P. Ataullah, A. Bakhit, W. Switzerland: Bank for International Settlements. Bebchuk, L. The state of corporate governance research.
Strategic Marketing Plan for Uttara Bank Ltd
The Review of Financial Studies, 23 3 : p. Burki, A. Bank governance changes in Pakistan: Is there a performance effect?]
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