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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 ...