Search
Now showing items 1-5 of 5
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 ...
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 ...
Does good corporate governance constrain cash flow manipulation? evidence from India
(Indian Institute of Management Ahmedabad, 2016-03)
Accounting frauds like Enron in the United States and Satyam in India are likely to have occurred due to the failure of firm-level corporate governance mechanisms in constraining unethical financial reporting practices. ...
Do financially distressed firms misclassify core expenses?
(Emerald Publishing, 2017)
Purpose – This paper aims to examine whether financially distressed firms manipulate core or operating
income through the misclassification of operating expenses as income-decreasing special items.
Design/methodology/approach ...