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https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14838
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DC Field | Value | Language |
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dc.contributor.author | Ramesh Chandra Das | - |
dc.contributor.author | Sarthak Kumar Jena | - |
dc.date.accessioned | 2024-03-02T06:30:18Z | - |
dc.date.available | 2024-03-02T06:30:18Z | - |
dc.date.issued | 2016 | - |
dc.identifier.uri | http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14838 | - |
dc.description.abstract | The 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.publisher | Jindal Journal of Business Research | - |
dc.subject | Accrual-based earnings management | - |
dc.subject | real earnings management | - |
dc.subject | domestic equity | - |
dc.subject | overseas equity | - |
dc.title | Earnings Management and Equity Issue Firms - A study in Indian Context | - |
dc.vol | Vol. 5 | - |
dc.issued | No. 1 | - |
Appears in Collections: | Articles to be qced |
Files in This Item:
File | Size | Format | |
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Earnings Management.pdf Restricted Access | 4.48 MB | Adobe PDF | View/Open Request a copy |
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