Has Ind‐AS adoption affected earnings management in India?
The current study provides empirical evidence on how Indian Accounting Standards (Ind‐AS hereinafter) adoption has affected earnings management (EM hereinafter) in India. The study uses the Beneish Model and Modified Jones model to detect EM. The sample of the study comprises 240 companies listed in...
Gespeichert in:
| Veröffentlicht in: | Journal of public affairs 2022-11, Vol.22 (4), p.n/a |
|---|---|
| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | n/a |
|---|---|
| container_issue | 4 |
| container_start_page | |
| container_title | Journal of public affairs |
| container_volume | 22 |
| creator | Himanshu Singh, Jatinder P. |
| description | The current study provides empirical evidence on how Indian Accounting Standards (Ind‐AS hereinafter) adoption has affected earnings management (EM hereinafter) in India. The study uses the Beneish Model and Modified Jones model to detect EM. The sample of the study comprises 240 companies listed in the S&P BSE MidSmallCap index for the period 2013–2019. The results of the Modified Jones model reveal that Ind‐AS have no significant effect on EM. However, the Beneish model shows that all ratios except leverage index have a significant relationship with EM after Ind‐AS adoption. Nine industries out of 28 sample industries are suspectable to indulge in manipulating financial statements. The ratio of manipulators to nonmanipulators has grown after Ind‐AS adoption. The paper adds to the literature by examining the impact of new accounting standards on EM in an emerging economy. The findings of the study would be relevant to the public accounting bodies, regulators, accounting professionals, and the public at large. |
| doi_str_mv | 10.1002/pa.2620 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2737242339</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2737242339</sourcerecordid><originalsourceid>FETCH-LOGICAL-c2890-34ce07cae5dfb9b1edbd932e1690b78c47de7cd5c78929afdfb7189ca5a114503</originalsourceid><addsrcrecordid>eNp10M9Kw0AQBvBFFKxVfIWABw-Suv_SzYIgoagtFBTU8zLZnZSUdhN3U6Q3H8Fn9ElMW6-eZg6_bwY-Qi4ZHTFK-W0LIz7m9IgMmFQ6ZXkmj_c7T0Wu2Sk5i3HZQyYlG5C7KcRk5t3P13fxmoBr2q5ufAJVhbZDlyAEX_tFTNbgYYFr9F1S-12ihvtzclLBKuLF3xyS98eHt8k0nT8_zSbFPLU81zQV0iJVFjBzValLhq50WnBkY01LlVupHCrrMqtyzTVUvVIs1xYyYExmVAzJ1eFuG5qPDcbOLJtN8P1Lw5VQXHIhdK-uD8qGJsaAlWlDvYawNYyaXTWmBbOrppc3B_lZr3D7HzMvxV7_AvYiY1c</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2737242339</pqid></control><display><type>article</type><title>Has Ind‐AS adoption affected earnings management in India?</title><source>PAIS Index</source><source>EBSCOhost Business Source Complete</source><source>Access via Wiley Online Library</source><creator>Himanshu ; Singh, Jatinder P.</creator><creatorcontrib>Himanshu ; Singh, Jatinder P.</creatorcontrib><description>The current study provides empirical evidence on how Indian Accounting Standards (Ind‐AS hereinafter) adoption has affected earnings management (EM hereinafter) in India. The study uses the Beneish Model and Modified Jones model to detect EM. The sample of the study comprises 240 companies listed in the S&P BSE MidSmallCap index for the period 2013–2019. The results of the Modified Jones model reveal that Ind‐AS have no significant effect on EM. However, the Beneish model shows that all ratios except leverage index have a significant relationship with EM after Ind‐AS adoption. Nine industries out of 28 sample industries are suspectable to indulge in manipulating financial statements. The ratio of manipulators to nonmanipulators has grown after Ind‐AS adoption. The paper adds to the literature by examining the impact of new accounting standards on EM in an emerging economy. The findings of the study would be relevant to the public accounting bodies, regulators, accounting professionals, and the public at large.</description><identifier>ISSN: 1472-3891</identifier><identifier>EISSN: 1479-1854</identifier><identifier>DOI: 10.1002/pa.2620</identifier><language>eng</language><publisher>London: Wiley Subscription Services, Inc</publisher><subject>Accounting ; accounting quality ; Accounting standards ; Earnings ; earnings management ; Financial ratios ; financial reporting quality ; Financial statements ; IFRS ; Indexes ; India ; Ind‐AS</subject><ispartof>Journal of public affairs, 2022-11, Vol.22 (4), p.n/a</ispartof><rights>2021 John Wiley & Sons, Ltd</rights><rights>2022 John Wiley & Sons, Ltd.</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c2890-34ce07cae5dfb9b1edbd932e1690b78c47de7cd5c78929afdfb7189ca5a114503</citedby><cites>FETCH-LOGICAL-c2890-34ce07cae5dfb9b1edbd932e1690b78c47de7cd5c78929afdfb7189ca5a114503</cites><orcidid>0000-0002-5673-667X</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://onlinelibrary.wiley.com/doi/pdf/10.1002%2Fpa.2620$$EPDF$$P50$$Gwiley$$H</linktopdf><linktohtml>$$Uhttps://onlinelibrary.wiley.com/doi/full/10.1002%2Fpa.2620$$EHTML$$P50$$Gwiley$$H</linktohtml><link.rule.ids>314,780,784,1417,27866,27924,27925,45574,45575</link.rule.ids></links><search><creatorcontrib>Himanshu</creatorcontrib><creatorcontrib>Singh, Jatinder P.</creatorcontrib><title>Has Ind‐AS adoption affected earnings management in India?</title><title>Journal of public affairs</title><description>The current study provides empirical evidence on how Indian Accounting Standards (Ind‐AS hereinafter) adoption has affected earnings management (EM hereinafter) in India. The study uses the Beneish Model and Modified Jones model to detect EM. The sample of the study comprises 240 companies listed in the S&P BSE MidSmallCap index for the period 2013–2019. The results of the Modified Jones model reveal that Ind‐AS have no significant effect on EM. However, the Beneish model shows that all ratios except leverage index have a significant relationship with EM after Ind‐AS adoption. Nine industries out of 28 sample industries are suspectable to indulge in manipulating financial statements. The ratio of manipulators to nonmanipulators has grown after Ind‐AS adoption. The paper adds to the literature by examining the impact of new accounting standards on EM in an emerging economy. The findings of the study would be relevant to the public accounting bodies, regulators, accounting professionals, and the public at large.</description><subject>Accounting</subject><subject>accounting quality</subject><subject>Accounting standards</subject><subject>Earnings</subject><subject>earnings management</subject><subject>Financial ratios</subject><subject>financial reporting quality</subject><subject>Financial statements</subject><subject>IFRS</subject><subject>Indexes</subject><subject>India</subject><subject>Ind‐AS</subject><issn>1472-3891</issn><issn>1479-1854</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2022</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><recordid>eNp10M9Kw0AQBvBFFKxVfIWABw-Suv_SzYIgoagtFBTU8zLZnZSUdhN3U6Q3H8Fn9ElMW6-eZg6_bwY-Qi4ZHTFK-W0LIz7m9IgMmFQ6ZXkmj_c7T0Wu2Sk5i3HZQyYlG5C7KcRk5t3P13fxmoBr2q5ufAJVhbZDlyAEX_tFTNbgYYFr9F1S-12ihvtzclLBKuLF3xyS98eHt8k0nT8_zSbFPLU81zQV0iJVFjBzValLhq50WnBkY01LlVupHCrrMqtyzTVUvVIs1xYyYExmVAzJ1eFuG5qPDcbOLJtN8P1Lw5VQXHIhdK-uD8qGJsaAlWlDvYawNYyaXTWmBbOrppc3B_lZr3D7HzMvxV7_AvYiY1c</recordid><startdate>202211</startdate><enddate>202211</enddate><creator>Himanshu</creator><creator>Singh, Jatinder P.</creator><general>Wiley Subscription Services, Inc</general><scope>AAYXX</scope><scope>CITATION</scope><scope>7TQ</scope><scope>8BJ</scope><scope>DHY</scope><scope>DON</scope><scope>FQK</scope><scope>JBE</scope><orcidid>https://orcid.org/0000-0002-5673-667X</orcidid></search><sort><creationdate>202211</creationdate><title>Has Ind‐AS adoption affected earnings management in India?</title><author>Himanshu ; Singh, Jatinder P.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c2890-34ce07cae5dfb9b1edbd932e1690b78c47de7cd5c78929afdfb7189ca5a114503</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2022</creationdate><topic>Accounting</topic><topic>accounting quality</topic><topic>Accounting standards</topic><topic>Earnings</topic><topic>earnings management</topic><topic>Financial ratios</topic><topic>financial reporting quality</topic><topic>Financial statements</topic><topic>IFRS</topic><topic>Indexes</topic><topic>India</topic><topic>Ind‐AS</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Himanshu</creatorcontrib><creatorcontrib>Singh, Jatinder P.</creatorcontrib><collection>CrossRef</collection><collection>PAIS Index</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>PAIS International</collection><collection>PAIS International (Ovid)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Journal of public affairs</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Himanshu</au><au>Singh, Jatinder P.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Has Ind‐AS adoption affected earnings management in India?</atitle><jtitle>Journal of public affairs</jtitle><date>2022-11</date><risdate>2022</risdate><volume>22</volume><issue>4</issue><epage>n/a</epage><issn>1472-3891</issn><eissn>1479-1854</eissn><abstract>The current study provides empirical evidence on how Indian Accounting Standards (Ind‐AS hereinafter) adoption has affected earnings management (EM hereinafter) in India. The study uses the Beneish Model and Modified Jones model to detect EM. The sample of the study comprises 240 companies listed in the S&P BSE MidSmallCap index for the period 2013–2019. The results of the Modified Jones model reveal that Ind‐AS have no significant effect on EM. However, the Beneish model shows that all ratios except leverage index have a significant relationship with EM after Ind‐AS adoption. Nine industries out of 28 sample industries are suspectable to indulge in manipulating financial statements. The ratio of manipulators to nonmanipulators has grown after Ind‐AS adoption. The paper adds to the literature by examining the impact of new accounting standards on EM in an emerging economy. The findings of the study would be relevant to the public accounting bodies, regulators, accounting professionals, and the public at large.</abstract><cop>London</cop><pub>Wiley Subscription Services, Inc</pub><doi>10.1002/pa.2620</doi><tpages>9</tpages><orcidid>https://orcid.org/0000-0002-5673-667X</orcidid></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1472-3891 |
| ispartof | Journal of public affairs, 2022-11, Vol.22 (4), p.n/a |
| issn | 1472-3891 1479-1854 |
| language | eng |
| recordid | cdi_proquest_journals_2737242339 |
| source | PAIS Index; EBSCOhost Business Source Complete; Access via Wiley Online Library |
| subjects | Accounting accounting quality Accounting standards Earnings earnings management Financial ratios financial reporting quality Financial statements IFRS Indexes India Ind‐AS |
| title | Has Ind‐AS adoption affected earnings management in India? |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-21T17%3A09%3A49IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Has%20Ind%E2%80%90AS%20adoption%20affected%20earnings%20management%20in%20India?&rft.jtitle=Journal%20of%20public%20affairs&rft.au=Himanshu&rft.date=2022-11&rft.volume=22&rft.issue=4&rft.epage=n/a&rft.issn=1472-3891&rft.eissn=1479-1854&rft_id=info:doi/10.1002/pa.2620&rft_dat=%3Cproquest_cross%3E2737242339%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2737242339&rft_id=info:pmid/&rfr_iscdi=true |