Purpose: This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks. Design/methodology/approach: Estimation of earnings management is based on discretionary loan loss provision and discretionary realised security...

Purpose: The purpose of this study is to examine the influence of earnings management during initial public offerings on the listing day returns. Design/methodology/approach: The study collected data for 511 Indian IPOs that came between April 2003 and March 2019 for calculating earnings...

Purpose: This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management around the IPOs. Design/methodology/approach: A sample of 511 IPOs that came during April 2003-March 2019 is...

This paper investigates the presence of month-of-the-year effect in the stock index returns and volatility of emerging stock markets using GARCH (1, 1) model. The results show that the months around the end of the year and beginning of the New Year are marked by significant positive mean...

Corporate fraud is a matter of serious concern as it causes a challenge to the business organization in today's dynamic environment. Fraud is a wilful act to obtain money, property or other advantages that recipients are not actually entitled to own. It occurs in all countries and affects all...