Prior research examines financial reporting of revenue in the context of how the incentives to achieve the earnings goal affect revenue reporting. In contrast, this study investigates how firms respond to sector-level incentives related to both revenue and earnings when evaluating the importance...

In India a cosmic changes in indirect-tax system which can say a comprehensive tax benefits or the GST (goods and services tax),that levy on manufacture, sale and consumption of goods and services at national level. The implications of GST will essentially benefits to industries& individual...