Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14838
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dc.contributor.authorRamesh Chandra Das-
dc.contributor.authorSarthak Kumar Jena-
dc.date.accessioned2024-03-02T06:30:18Z-
dc.date.available2024-03-02T06:30:18Z-
dc.date.issued2016-
dc.identifier.urihttp://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14838-
dc.description.abstractThe purpose of this paper is to empirically investigate about the engagement of firms in earnings management at the time of issuing equity. Furthermore, we examined if firms issuing domestic equity (IPO) indulge in higher earnings management than firms issuing overseas equity. To estimate the earnings management, accrual-based earnings management (Dechow et al. , 1995) model and real earnings management (Roychowdhury, 2006) model are used respectively.-
dc.publisherJindal Journal of Business Research-
dc.subjectAccrual-based earnings management-
dc.subjectreal earnings management-
dc.subjectdomestic equity-
dc.subjectoverseas equity-
dc.titleEarnings Management and Equity Issue Firms - A study in Indian Context-
dc.volVol. 5-
dc.issuedNo. 1-
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