Browsing Working Papers by Subject "Earnings management"
Now showing items 1-3 of 3
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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 ... -
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. ... -
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 ...