In today's business world, accounting is defined as not only a tool for measuring financial figures, but also a foolproof system that can measure and manage the value. This has forced the companies to re-think on their internal processes so that the process also meets the value definition of the...

Understanding the intrinsic relationship between operating cash-flow and net income may provide important insight into the performance and economic well being of the firm. The present study reveals certain probable earning management techniques by establishing the relationship between OCF and...