This study investigates discretionary earnings management practices, tracing the changes over the years in selected top performing and highly liquid listed Indian firms. It empirically measures the impact of corporate governance, financial legislation and global reporting standards on the firms'...

This paper establishes a criteria-based evaluation model to better understand frugal innovations and the reasons they are either successful or unsuccessful in developed markets. The three criteria for frugal innovation introduced by Weyrauch (2018) form the basis for the evaluation model. In...