XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the results of operational and financial performance of the business organizations. It ensures accuracy, reliability, timeliness and decision usefulness to various stakeholders. The...

The study attempted to explore the role of discretionary accrual to conceal the actual earnings as a part of misapplication of flexible area in financial estimate in Indian BSE listed companies. As accruals have always provided a common opportunity to deceive financial statements users where the...