MARC details
| 000 -LEADER |
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| fixed length control field |
02262nam a2200265 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20160423125548.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
160423b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bora, Jutimala; |
| 9 (RLIN) |
21849 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Investigation on the presence of income smoothing among NSE-listed companies. |
| Statement of responsibility, etc |
Jutimala Bora and Ashit Saha |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hydrabad |
| Name of publisher, distributor, etc |
IUP Publication |
| Date of publication, distribution, etc |
Februaury 2016 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
55- 72 P. |
| Other physical details |
Paper |
| 500 ## - GENERAL NOTE |
|---|
| General note |
In today's economic system, due to the development of information technology, transmission and accurate reporting of related financial information on which financial decision making is based has particular importance. Investors who make investment in companies do not have tools as well as expertise to know the workings of the company and to ensure the accuracy of the financial reporting. The government also, due to different reasons, requires an accurate and reliable financial reporting. Moreover, accurate information regarding the economic activities of the business, certitude in the application of accounting principles and standards, and proper information transmission in the form of financial reporting are considered effective factors in realizing the basic objective of financial reporting. But due to the application of creative accounting practices, the quality of financial reporting gets affected. The present study investigates income smoothing, one of the techniques of creative accounting, with reference to the companies listed in the National Stock Exchange (NSE) of India. Apart from studying the existence of income smoothing practice among the NSE-listed companies, effort has also been made to study the factors that may affect income smoothing |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income Smoothing |
| 9 (RLIN) |
21850 |
|
|---|
| Topical term or geographic name as entry element |
Information Technology |
| 9 (RLIN) |
21851 |
|
|---|
| Topical term or geographic name as entry element |
Economic Development |
| 9 (RLIN) |
21852 |
|
|---|
| Topical term or geographic name as entry element |
Decision Making In Economics |
| 9 (RLIN) |
21853 |
|
|---|
| Topical term or geographic name as entry element |
Investments; |
| 9 (RLIN) |
21854 |
|
|---|
| Topical term or geographic name as entry element |
National Stock Exchange Of India Ltd |
| 9 (RLIN) |
21855 |
|
|---|
| Topical term or geographic name as entry element |
Financial Investment Activities |
| 9 (RLIN) |
21856 |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
Investment Advice |
| 9 (RLIN) |
21857 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Saha, Ashit |
| 9 (RLIN) |
21858 |
| 773 0# - HOST ITEM ENTRY |
|---|
| Host Biblionumber |
30412 |
| Host Itemnumber |
57292 |
| Main entry heading |
MURTHY, E N |
| Place, publisher, and date of publication |
IUP PUBLICATION HYDERABAD |
| Other item identifier |
5555548 |
| Title |
ACCOUNTING RESEARCH & AUDIT PRACTICES |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Journal Article |
