Search
Now showing items 21-30 of 32
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 ...
Earnings management strategies during financial distress
(IUP Journal of Accounting Research & Audit Practices, 2018-07)
Identifying the Industry - A Short Case on Financial Statement Analysis
(Indian Institute of Management Ahmedabad, 2019-03-29)
This short case provides income statements and balance sheets for a recent year for 7 Indian firms from 7 industries in Exhibits 1 and 2. These firms belong to the following industries.1 Airline2. Banking 3. Information ...
Financial Analysis of Banks
(Indian Institute of Management Ahmedabad, 2019-03-27)
This short case provides the abridged income statements and balance sheets for two recent years for two public sector banks - Bank of Baroda and State Bank of India. The trends in numbers and few ratios have also been ...
Identifying the Industry - A Short Case on Financial Statement Analysis: A Teaching Note
(Indian Institute of Management Ahmedabad, 2019-03-29)
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 ...
Financial Analysis of Banks: A Teaching Note
(Indian Institute of Management Ahmedabad, 2019-03-27)
Does financial reporting quality vary across firm life cycle?
(Journal of Business Finance and Accounting, 2020-10-28)
This study provides empirical evidence that across firm life cycle there is considerable variation in financial reporting quality. Specifically, the focus is on matching quality captured by the contemporaneous correlation ...