International Journal of Trend in Scientific Research and Development

The relationship between corporate social responsibility CSR and earnings management EM is an extensive empirical study. However, the evidence on the nature of the relationship is unclear. A commonly defined reason for divergent and contradictory results is measurement issues. The purpose of this article is to evaluate alternative operation and measurement methods applied to the CSR and EM concepts in the empirical literature on CSR EM relationships. Our systematized appraisal was conducted over the last nine years from 2008 to 2016. This study has come to different observations. First, CSR measurement methods include sustainability indexes, content analyzes and single dimensional measurements, while EM measurement methods include discretionary accruals, discretionary loan loss provisions, real earnings management, abnormal earnings management, earnings persistence and earnings smoothing. In addition to the unique drawbacks of the approach, the subjectivity of the researcher and the selection anomalies that may influence the nature of the CSR EM relationships identified in the empirical literature. Finally, possible ways of overcoming these disadvantages are recommended. 

Corporate Governance simply refers to the system under which the business activities have taken place on the basis of prescribed code of conduct by regulatory and monitoring authorities. Financial institutions must focus on to fulfill the expectation of stakeholders while focusing on their core target to earn profit and improve their financial strength which lead to stable economic system of particular country. The present study is based on to analyze the impact of corporate governance on the performance of eight selected Indian banks on the basis of market capitalisation. The secondary data was collected from the annual report of banks and prowess data base for ten years i.e. 2007-08 to 2017-18. Panel data regression and Pearson correlation tools are used with the help of SPSS, Eviews and Gretl. The study found that there is no significance impact of board size, board independency and capital adequacy ratio on earning per shares of selected banks but there is positive and strong significance impact of frequency of board meetings on earning per share has been found. 

by Mohd Asif Intezar | Prof. Imran Saleem" Impact of Corporate Governance on the Performance of Selected Indian Banks: An Empirical Based Comparative Analysis" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-1, December 2018,