Earnings management has always been an area of interest to researchers. Though several studies have highlighted the factors affecting earnings management, this study uses the Beneish M score as dependent dummy variable to understand the effect of corporate governance on earnings management after the amendment of the Indian Companies Act, 2013. The study uses probit regression, and the results show that board independence has a negative and significant effect, and board size has a positive and significant influence on earnings management. The study highlights the importance of corporate governance in minimizing earnings management practices.

The study examines the often-overlooked aspect of board attendance stability within the context of corporate governance in Indian companies. The study uses data from the Center for Monitoring Indian Economy (CMIE) database covering NSE-500 companies from 2010 to 2022. The Board Attendance Stability Measure (BASM) is presented to evaluate the consistency of board attendance over time. Using an empirical model, the study examines the relationship between board attendance stability and several significant variables such as board independence, meeting frequency, ownership structure, leverage, firm age, and profitability. The findings indicate that board independence and company age positively correlate with BASM, thereby increasing attendance stability. In contrast, an increase in board size, meeting frequency, and promoter ownership has a negative impact on BASM. Intriguingly, leverage does not affect BASM, whereas profitability, measured by return on assets (ROA), positively correlates with attendance stability. The findings provide valuable insights for academics, researchers, investors, lenders, and policymakers by highlighting the role of board attendance stability in determining corporate governance outcomes. The study contributes to the corpus of corporate governance literature, particularly in the context of an emergent market, informing good governance practices and opening the door to future research.

The concept of governance has become essential to the success and accountability of organizations in today's world, where things are becoming more complex and interconnected. The effectiveness of governance systems relies heavily on the behavior exhibited by leaders within these organizations. This systematic review delves into the multifaceted relationship between ethical leadership and corporate governance, shedding light on the pivotal role played by leaders in fostering ethical behavior and decision-making within the corporate sphere. It relied on three digital databases-Scopus, Emerald Insight, and PsycArticles-from where 1,564 records were obtained. Thirty studies that fulfilled the eligibility criteria were selected for analysis. Thematic synthesis was the method adopted for analysis of data. The analysis revealed two major themes-Impact of Ethical Culture and Leadership and Associated Factors of Ethical Behavior-and subsequent subthemes that critically examine the key dimensions of ethical leadership within corporate governance, including promoting ethical values, transparency, integrity, and stakeholder engagement. The study highlights the importance of further empirical investigations and draws attention to the significance of ethical leadership in corporate governance for policymakers.