Is there Evidence of Earnings Management in India?: An Empirical Study

Srikanth, P (2015) Is there Evidence of Earnings Management in India?: An Empirical Study. TAPMI, Manipal.

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Abstract

This paper addresses two questions pertaining to earnings management –firstly ‘is there evidence of earnings management in India’ and secondly ‘what variables influence this earnings management’. By analysing the data pertaining to 390 NSE listed non financial Indian firms, using Jones model and modified Jones model in computation of discretionary accruals, we provide evidence that earnings management exists in India. We also find that the market capitalisation, extent of debt in the firm, market- to book ratio, operating cash flow and the firm size are the factors that significantly affect its discretionary accruals.

Item Type:	TAPMI Working Papers
Uncontrolled Keywords:	Earnings Management; Discretionary Accruals; JEL Codes: 41, G30, G32
Subjects:	Finance
Divisions:	Finance and Strategy
Depositing User:	Ms. Vanitha K
Date Deposited:	14 Nov 2018 05:02
Last Modified:	14 Nov 2018 05:02
URI:	http://tapmi.informaticsglobal.com/id/eprint/249

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