Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-15
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'...