Shette, Rachappa; Kuntluru, Sudershan - In: Review of Accounting and Finance 13 (2014) 2, pp. 156-170
Purpose – This paper aims to investigate the rounding-up in reported income numbers of Indian companies by examining … share (EPS). It also examines such rounding-up patterns under different scenarios such as companies varying across different … rounding-up pattern in reported income numbers is in conformity with existing studies (Carslaw, 1988; Thomas, 1989). In case of …