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- Title
Demystifying Earnings Management Through Accruals Management: An Indian Corporate Study.
- Authors
Goel, Sandeep
- Abstract
Earnings management occurs when management uses discretion in financial reporting and in structuring transactions with the objective of securing private gains. This study evaluates the implications of discretionary accruals for earnings management in the Indian corporate enterprises. DeAngelo Model is used for calculating discretionary accruals in regard to potential earnings management. It also provides an understanding of the industry-related choice of the discretionary accrual components of earnings. The analysis of the top 25 listed profit-making companies indicates the presence of accrual management in the sample units. It is hoped that the study improves investors' perception of the reliability of a firm's performance, as measured by the earnings, in situations of earnings management.
- Subjects
EARNINGS management; ACCRUAL basis accounting; PROFIT; GAIN sharing; DEFERRED credit
- Publication
Vikalpa: The Journal for Decision Makers, 2012, Vol 37, Issue 1, p49
- ISSN
0256-0909
- Publication type
Article
- DOI
10.1177/0256090920120104