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Now showing items 11-13 of 13
Are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(Indian Institute of Management Ahmedabad, 2016-03)
Prior research suggests that Big-4 auditors fail to curb classification shifting in the countries with weak legal institutions. However, it is not known whether the auditors are unable to detect the use of this earnings ...
Do managers manipulate gross profits? role of product market competition
(Indian Institute of Management Ahmedabad, 2016-03)
Gross profits being a part of the sustainable profits of the firm are monitored by investors and analysts. This study examines whether managers manipulate gross profits by misclassifying costs of goods sold as other operating ...
Earnings management in the construction industry
(Indian Institute of Management Ahmedabad, 2016-03)
We find that the existing accounting standards, which mandate the firms in the Construction Industry to follow the Percentage of Completion Method in order to recognize revenue, aid the management in managing earnings. We ...