Purpose: The purpose of this paper is to investigate the impact of agency risk implied in case of personal debt obtained by promoters through pledging of their stock on accrual and real earnings management practices. Design/methodology/approach: In this paper abnormal accruals, as suggested in...

Poverty alleviation has always acquired priority in all government planning and policies. The Rajasthan government has also put many poverty reduction programs in place but no permanent dent on the upliftment of the downtrodden sections could be achieved. In year 2000, an entirely different...