Purpose: The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial Reporting Standards (IFRS) on the misclassification practices of Indian firms. Design/methodology/approach: The...

Purpose: This study aims to explore peer performance as the motivation behind gross profit manipulation through two different channels, namely, cost of goods sold (COGS) misclassification and revenue misclassification. Design/methodology/approach: Gross profit expectation model (Poonawala and...

As Punjab is agriculture dominating state and has very bright scope for setting food processing industry to uplift the agri-business system which will ultimately boost all other components of agri business system to complete the process. Economic liberalization, globalization, entry of MNC’s...

As Punjab is agriculture dominating state and has very bright scope for setting food processing industry to uplift the agri-business system which will ultimately boost all other components of agri business system to complete the process. Economic liberalization, globalization, entry of MNC’s...

Purpose: Prior studies document that managers engaged in shifting of non-operating revenue to operating revenue (revenue shifting) and shifting of operating expenses to non-operating expenses (expense shifting (ES)) within income statement to report inflated operating profits of firms. This...