The purpose of the paper is to explore the impact of board size on the accounting returns and asset quality of Indian banks.,This paper uses ordinary least squares regression, robust regression and panel data methods for estimation, based on data collected for a sample of 29 Indian banks that are listed on the National Stock Exchange (NSE) and form part of the NSE-500 index over a period of eight financial years 2009-2016. The data pertaining to the board size of the sample banks is collected from the annual reports of banks, whereas the data relating to return on assets (ROA) and ratio of the gross non-performing assets to total assets and control variables (bank age and bank size) is extracted from ACE Equity database.,This paper concludes that the size of the governing board has a positive impact on the accounting returns (measured through ROA) of the Indian banks. Further, board size is observed to be insignificant in determining the asset quality of Indian banks.,This paper contributes to the literature and practitioners in a number of ways. First, to the best of the authors’ knowledge, this is the first study on the impact of board size on the accounting returns and asset quality of Indian banks. The findings of the study contribute new theoretical insights to the body of knowledge on the influence of the size of the board, which may be useful for future researchers. Second, banks may enhance their financial performance by taking cognizance of the findings of this study. Finally, equity investors may make use of the findings of this article in deciding on whether to invest in a bank’s stock/lend to the bank based on board size of the bank.

中文翻译：

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董事会规模对印度银行的会计收益和资产质量的影响

本文的目的是探讨董事会规模对印度银行的会计收益和资产质量的影响。本文基于收集的样本数据，使用普通最小二乘回归，稳健回归和面板数据方法进行估计。在2009-2016年的八个财政年度内，在国家证券交易所（NSE）上市并成为NSE-500指数一部分的29家印度银行。与样本银行的董事会规模有关的数据是从银行的年度报告中收集的，而与资产收益率（ROA）和不良资产总额与总资产的比率以及控制变量（银行年龄和银行规模）从ACE Equity数据库中提取。本文得出的结论是，董事会规模对印度银行的会计收益（通过ROA衡量）具有积极影响。此外，据观察，董事会规模对确定印度银行的资产质量影响不大。本文以多种方式为文献和从业人员做贡献。首先，就作者所知，这是首次研究董事会规模对印度银行的会计收益和资产质量的影响。研究结果为董事会规模影响下的知识体系提供了新的理论见解，这可能对未来的研究人员有用。其次，银行可以通过了解这项研究的结果来提高其财务绩效。最后，