Firm-specific Parameters and Earnings Management: A Study in the Indian Context (Record no. 51026)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01929nam a2200217 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190130152654.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190130b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Das, Ramesh Chandra |
| 9 (RLIN) | 33094 |
| 245 ## - TITLE STATEMENT | |
| Title | Firm-specific Parameters and Earnings Management: A Study in the Indian Context |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1240–1260 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This article examines the factors that influence the accrual-based earnings management (AM) and real earnings management (RM) in the Indian context. Different firm-specific parameters as determinants of AM and RM are examined using panel data for 268 listed Indian manufacturing firms for the period 2009–2013. To estimate the AM and RM, Modified Jones Model (Dechow, Sloan, & Sweeney, 1995) and Roychowdhury Model (2006, Journal of Accounting and Economics, 42(3), 335–370) are used, respectively. Findings based on these models indicate that the Indian firms indulge in both AM and RM. Firm-specific parameters namely growth opportunity, financial leverage, firm’s performance and business group affiliation positively affect both AM and RM, whereas firm’s size, institutional ownership and firm age affect negatively. However, accounting flexibility measured by the ratio of net operating assets and sales is only positively related to accrual-based earnings management. Overall, the study finds that firm’s growth opportunity, financial leverage, firm’s performance, institutional ownership, business group affiliation and firm’s age influence both AM and RM. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Accrual-based earnings management, |
| Uncontrolled term | real earnings management, |
| Uncontrolled term | Modified Jones Model, |
| Uncontrolled term | Roychowdhury Model |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mishra, Chandra Sekhar |
| 9 (RLIN) | 33095 |
| Personal name | Rajib, Prabina |
| 9 (RLIN) | 33096 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29349 |
| Host Itemnumber | 73150 |
| Main entry heading | BANIK, ARINDAM |
| Place, publisher, and date of publication | NEW DELHI SAGE PUBLISHING PVT. LTD. |
| Other item identifier | 5559630 |
| Title | GLOBAL BUSINESS REVIEW |
| International Standard Serial Number | 0972-1509 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 30/01/2019 | Vol 19, No 5/ 5559630JA7 | 5559630JA7 | 30/01/2019 | 30/01/2019 |