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How Indian Firms Cope with a Crisis : Earnings Management Characteristics of CNX Nifty 100 Companies
Mittal, Amit - 2019
An analysis of Indian CNX Nifty 100 companies across the last two recessions or the Global Financial Crises highlights practices of earnings management. The crisis response uncovers the perils of opportunistic earnings management as crises affect balance sheets in FY2007 and FY2012. The study...
Persistent link: https://www.econbiz.de/10012902060
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Insider Control, Group Affiliation and Earnings Management in Emerging Economies : Evidence from India
Sarkar, Jayati - 2019
Using a sample of group affiliated and standalone firms for the years 2001-06 from India, a large emerging economy dominated by family business groups and firms with concentrated ownership, we examine the relationship between insider control and opportunistic earnings management with specific...
Persistent link: https://www.econbiz.de/10012905444
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Effects of CEO Turnover in Banks : Evidence Using Exogenous Turnovers in Indian Banks
Subramanian, Krishnamurthy - 2017
We examine the effects of CEO turnover in banks. Incoming bank CEOs face problems from information asymmetry because banks' operations are opaque and bank risk can change dramatically in a short time. Incoming bank CEOs may therefore change bank policies to manage their personal risks. Since CEO...
Persistent link: https://www.econbiz.de/10012970063
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Earnings Management and Financial Crisis : Evidence from India
Kumar, Manish - 2020
This paper attempts to examine the earnings management behavior of Indian firms during the global financial crisis in 2008 and compare with the period before and after. It uses the financial data of S&P CNX 500 companies for the period of 2007-2012. GICS, the best industry classification system...
Persistent link: https://www.econbiz.de/10012853253
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Effect of Real Earnings Management on Firm Performance : Evidence From India
Kumar, Manish; Vij, Madhu; Goswami, Rishabh - 2020
This study investigates the effect of real earnings management (REM) on firms’ future performance in India. The sample comprises a balanced panel of 108 non-financial firms belonging to 21 industries (as per the 2-digit NIC classification code), from 2006 to 2018. The proxy for REM given by...
Persistent link: https://www.econbiz.de/10014352097
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...
Persistent link: https://www.econbiz.de/10014500281
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Corporate governance and earnings management in banks : an empirical evidence from India
Biswas, Sarit; Bhattacharya, Mousumi; Sadarangani, Pradip H. - In: Cogent economics & finance 10 (2022) 1, pp. 1-20
This paper aims to examine the role of corporate governance (CG) on earnings management (EM) in Indian commercial banks. In addition, the study examines the role of board gender diversity within the CG framework using data from 22 publicly traded commercial banks in India from 2010 to 2019. The...
Persistent link: https://www.econbiz.de/10013447911
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The International Politics of IFRS Harmonization
Ramanna, Karthik - 2013
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are …
Persistent link: https://www.econbiz.de/10013092736
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Does IFRs influence earnings management? : evidence from India
Rudra, Titas; Bhattacharjee, Dipanjan - In: Journal of management research 4 (2012) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10009725898
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Convergence of Indian accounting standards to IFRS : impact on quality of financial reporting of Indian industries
Vishnani, Sushma; Gupta, Saumya; Gupta, Hemendra - In: International journal of managerial and financial … 13 (2021) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10012599662