Browsing Working Papers by Subject "Accounting"
Now showing items 1-6 of 6
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Accounting for changing prices - Recent development
(2010-03-25)With the rejection of ED-18 on July 6, 1977, the longest running epic of the financial world "Inflation Accounting" has come to a standstill where U.K. accounting profession is living with "An Interim Recommendation" and ... -
Accounting policy choices: some empirical evidence
(2010-03-15)There is substantial differences in the objectives and basis for internal, external and tax reporting. This study looks into how far companies use different accounting policies for different uses. Also an attempt is made ... -
Cash flow manipulation in state-owned enterprises
(Indian Institute of Management Ahmedabad, 2016-03)Manuscript Type: Empirical Research Question/Issue: We examine whether the state-owned enterprises (SOEs) are more likely to manipulate operating cash flows than private-owned enterprises (POEs). We also test whether the ... -
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 ...