Rounding-up in reported income numbers : evidence from Indian companies
Year of publication: |
2014
|
---|---|
Authors: | Shette, Rachappa ; Kuntluru, Sudershan |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 13.2014, 2, p. 156-170
|
Subject: | India | India earnings management | Market capitalization | Benford's law | Earnings per share | Income numbers | PAT | Rounding-up | Quarterly ESP | IPO | Indien | Börsengang | Initial public offering | Gewinn | Profit | Bilanzpolitik | Accounting policy |
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