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- W2890876717 abstract "This article examines the factors that influence the accrual-based earnings management (AM) and real earnings management (RM) in the Indian context. Different firm-specific parameters as determinants of AM and RM are examined using panel data for 268 listed Indian manufacturing firms for the period 2009–2013. To estimate the AM and RM, Modified Jones Model (Dechow, Sloan, & Sweeney, 1995) and Roychowdhury Model (2006, Journal of Accounting and Economics, 42(3), 335–370) are used, respectively. Findings based on these models indicate that the Indian firms indulge in both AM and RM. Firm-specific parameters namely growth opportunity, financial leverage, firm’s performance and business group affiliation positively affect both AM and RM, whereas firm’s size, institutional ownership and firm age affect negatively. However, accounting flexibility measured by the ratio of net operating assets and sales is only positively related to accrual-based earnings management. Overall, the study finds that firm’s growth opportunity, financial leverage, firm’s performance, institutional ownership, business group affiliation and firm’s age influence both AM and RM." @default.
- W2890876717 created "2018-09-27" @default.
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- W2890876717 date "2018-09-18" @default.
- W2890876717 modified "2023-10-05" @default.
- W2890876717 title "Firm-specific Parameters and Earnings Management: A Study in the Indian Context" @default.
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- W2890876717 doi "https://doi.org/10.1177/0972150918788748" @default.
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