Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Year of publication: |
2023
|
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Authors: | Debbarma, Juhendra ; Roy, Chinmoy |
Published in: |
Indian journal of corporate governance. - London : Sage Publishing, ISSN 2454-2482, ZDB-ID 2683223-9. - Vol. 16.2023, 1, p. 52-78
|
Subject: | Corporate governance | creative accounting | discretionary accrual | financial report | modified Jones model | MeSH terms | Corporate Governance | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Rechnungsabgrenzung | Accruals and deferrals | Indien | India | Rückstellung | Accrual |
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