This study analyzes the influence of discretionary accruals on earnings management practices carried out by the Indian service sector firms, viz., telecom and software. In this study, DeAngelo model has been used for calculating discretionary accruals that identifies the presence of earnings...

This paper examines the effect of three corporate governance attributes (board size, board independence and CEO/chairman duality) on the practice of earnings management through discretionary accruals, for a sample of 12 Indian service sector firms from software and telecom service providing...