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Intuitionistic fuzzy model of discrete choice
(Indian Institute of Management Ahmedabad, 2016)
The discrete choice models yield a decision-maker (DM)’s choices on the basis of the criteria values. In practice, however, the choices depend on the degree of enjoyment that an evaluating agent derives from a criterion, ...
Rough information sets
(Indian Institute of Management Ahmedabad, 2016-02)
The information sets are recasted as information granules by using the fuzzy equivalence relations. The proposed information granules can be visualized as the entropies corresponding to the information source values, drawn ...
Classification shifting: do managers’ real actions matter?
(Indian Institute of Management Ahmedabad, 2016-03)
McVay (2006) presents evidence that managers inflate core earnings by shifting operating expenses to special items. In this paper, we improve her model to estimate core earnings by controlling for a firm’s fundamental ...
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 ...
Stewardship value of income statement classifications: an empirical examination
(Indian Institute of Management Ahmedabad, 2016-03)
A classified income statement has up to four distinct components of earnings - income from continuing operations, special items, discontinued operations, and extraordinary items. This study investigates how persistence and ...
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. ...
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 ...
Impact of continuous auditing on earnings quality and audit fees
(Indian Institute of Management Ahmedabad, 2016-03)
The use of continuous auditing (CA) has been promoted as a means to improve the governance mechanisms of companies. Prior experimental research also indicates that external auditors tend to rely more and spend relatively ...
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 ...