000			01929nam a2200217 4500
999			_c51026 _d51026
003			OSt
005			20190130152654.0
008			190130b ||||| |||| 00| 0 eng d
100			_aDas, Ramesh Chandra _933094
245			_aFirm-specific Parameters and Earnings Management: A Study in the Indian Context
300			_a1240–1260 p.
520			_aThis 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			_aAccrual-based earnings management,
653			_areal earnings management,
653			_aModified Jones Model,
653			_aRoychowdhury Model
700			_aMishra, Chandra Sekhar _933095
700			_aRajib, Prabina _933096
773	0		_029349 _973150 _aBANIK, ARINDAM _dNEW DELHI SAGE PUBLISHING PVT. LTD. _o5559630 _tGLOBAL BUSINESS REVIEW _x0972-1509
942			_2ddc _cJA-ARTICLE