The current study provides empirical evidence on how Indian Accounting Standards (Ind‐AS
hereinafter) adoption has affected earnings management (EM hereinafter) in India. The …

Cryptocurrency has been a topic of immense interest since the past decade, pooling
enormous technical potential and drawing investments worth over billions of dollars …

The rapid evolution of technology has precipitated the widespread adoption of Robotic
Process Automation (RPA) across industries, offering the potential to revolutionize traditional …

International financial reporting standards (IFRS) are the group of international standards or
rules issued by the International Accounting Standards Board. India was adhering to …