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...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Journal of public affairs 2022-11, Vol.22 (4), p.n/a
Hauptverfasser:	Himanshu, Singh, Jatinder P.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting accounting quality Accounting standards Earnings earnings management Financial ratios financial reporting quality Financial statements IFRS Indexes India Ind‐AS
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!