Does financial inclusion create incentive for earnings management? Evidence from BRICS
Australian Journal of Management
Published online on March 18, 2026
Abstract
Australian Journal of Management, Ahead of Print.
We investigate the impact of financial inclusion (FI) on earnings management (EM) practices in banks domiciled in Brazil, Russia, India, China, and South Africa (BRICS) and contribute to the debate on whether FI makes business sense for banks. By ...
We investigate the impact of financial inclusion (FI) on earnings management (EM) practices in banks domiciled in Brazil, Russia, India, China, and South Africa (BRICS) and contribute to the debate on whether FI makes business sense for banks. By ...