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Does good corporate governance constrain cash flow manipulation? evidence from India
(Emerald Group Publishing Ltd., 2016)
Purpose: The purpose of this paper is to examine whether firm-level corporate governance measures and regulatory reforms constrain manipulation of operating cash flows, an important firm performance indicator. Design/met ...
Classification shifting: Impact of firm life cycle
(Indian Institute of Management Ahmedabad, 2016-03-04)
Purpose - This paper examines whether firms in the decline stage of life cycle manipulate core or operating income through misclassification of operating expenses as income-decreasing special items. Design/methodology/approach ...
Earnings management strategies during financial distress
(Indian Institute of Management Ahmedabad, 2016-02-11)
We examine whether financial distress and its severity have a role to play in managers’ decisions with respect to the choice of earnings management strategies. Our results suggests that firms in initial stages of distress ...
Investor protection and cash flow misclassification
(Indian Institute of Management Ahmedabad, 2015)
Research Question/Issue: We analyze whether cash flow misclassification is likely to be higher in the countries with weak investor protection. We also test whether managers use different strategies to misclassify cash ...
Gross profit manipulation through classification shifting
(Elsevier, 2018-09-29)
The existing research on classification shifting has examined the manipulation of core earnings through shifting of core expenses to special items keeping the GAAP earnings constant. We examine the manipulation of gross ...
A research note: are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(Elsevier Ltd, 2016)
Research indicates that auditors fail to curb classification shifting in countries with relatively weaker legal institutions. However, it is not known whether auditors are unable to detect misclassifications or if they are ...
How does regulation sffect the relation between family control and reported cash flows? comparative evidence from India and the United States
(Blackwell Publishing Ltd, 2016)
Manuscript Type: Empirical. Research Question/Issue: We conduct a two-country study to understand (i) how family and non-family firms engage in classification shifting to manage reported operating cash flows in each country; ...
Earnings management in India: managers' fixation on operating profits
(Elsevier Ltd, 2016)
We present evidence that the managers of Indian firms fixate on operating profits, and thus manage such earnings. Specifically, they shift operating expenses to income-decreasing special items in order to inflate operating ...
Stewardship value of income statement classification: an empirical examination
(Sage Publications, 2018-08-16)
This study investigates the use of earnings components in setting CEO compensation and explores how persistence and controllability affect it. The results indicate that compensation committees do accord differential treatment ...
Firm life cycle and real - activity based earnings management
(Indian Institute of Management Ahmedabad, 2015-12-15)
We examine real-activity based earnings management, i.e., cuts in discretionary innovation/marketing spending and overproduction for meeting the earnings benchmark of avoiding losses across firms’ life cycle. We use the ...