Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

This study analyzes the influence of discretionary accruals on earnings management practices carried out by the Indian service sector firms, viz., telecom and software. In this study, DeAngelo model has been used for calculating discretionary accruals that identifies the presence of earnings...