Earnings management: a three-decade analysis and future prospects
M Bansal - Journal of Accounting Literature, 2024 - emerald.com
Purpose This paper undertakes an extensive and systematic review of the literature on
earnings management (EM) over the past three decades (1992–2022). Furthermore, the …
earnings management (EM) over the past three decades (1992–2022). Furthermore, the …
Business strategy and classification shifting: Indian evidence
Purpose This study aims to investigate the impact of business strategy on the classification
shifting practices of Indian firms. Design/methodology/approach The study considered cost …
shifting practices of Indian firms. Design/methodology/approach The study considered cost …
Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidence from India
Purpose This study aims to investigate the impact of mandatory corporate social
responsibility (CSR) spending legislation on the earnings management strategies of firms …
responsibility (CSR) spending legislation on the earnings management strategies of firms …
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy
Prior literature established that managers engage in Revenue Shifting (RS) and Expense
Shifting (ES) with an intent to report favourable operating performance; our paper extends …
Shifting (ES) with an intent to report favourable operating performance; our paper extends …
Predictive view of the value relevance of earnings in India
Purpose This study aims to examine the value relevance of earnings in terms of predicting
the value variables such as cash flow, capital investment (CI), dividend and stock return …
the value variables such as cash flow, capital investment (CI), dividend and stock return …
Do independent directors and big-4 audit firms limit classification shifting: evidence from Indian firms
K Mulchandani, K Mulchandani - Managerial Finance, 2022 - emerald.com
Purpose This study investigates the moderating role of Big-4 audit firms on the association
between board independence and classification shifting (CS) in Indian firms …
between board independence and classification shifting (CS) in Indian firms …
Do credit market incentives drive classification shifting in emerging markets?
M Bansal - International Journal of Accounting & Information …, 2023 - emerald.com
Purpose To report inflated operating performance indicators, such as operating revenue and
operating profit, managers vertically reposition revenue and expense items inside the …
operating profit, managers vertically reposition revenue and expense items inside the …
Does institutional ownership limit classification shifting: Evidence from Indian firms
K Mulchandani, K Mulchandani - International Journal of Disclosure and …, 2022 - Springer
Author investigates whether firms with institutional ownership limit classification shifting.
Classification shifting is new technique of earnings management wherein managers …
Classification shifting is new technique of earnings management wherein managers …
Earnings management using classification shifting of revenues: evidence from Chinese-listed firms
Purpose This study aims to investigate earnings management practice of classification
shifting of revenues in Chinese-listed firms. Design/methodology/approach The study …
shifting of revenues in Chinese-listed firms. Design/methodology/approach The study …
Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review
N MN, SS Shenoy, S Chakraborty… - Cogent Business & …, 2024 - Taylor & Francis
The last few decades have evidenced radical changes in global standards, particularly the
International Financial Reporting Standards convergence in India has piqued the curiosity of …
International Financial Reporting Standards convergence in India has piqued the curiosity of …