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- W2912170393 abstract "The present study examine whether Indian corporates undertake earnings management methods to avoid earnings losses. First, this paper provides evidence that firms manage reported earnings to avoid losses in India. Second, the results indicate that two components of earnings, cash from operations and changes in working capital, are used to achieve increases in earnings. The robustness of the results is examined under various scenarios. The results are consists with existing literature. The present study support two theories based on stakeholder’s use of informationprocessing heuristics and prospect theory about the motivation for avoidance of earnings losses. The results are useful to regulators, investors and financial analysts" @default.
- W2912170393 created "2019-02-21" @default.
- W2912170393 creator A5026439291 @default.
- W2912170393 date "2018-01-01" @default.
- W2912170393 modified "2023-09-27" @default.
- W2912170393 title "Earnings Management to Avoid Losses: Evidence from India" @default.
- W2912170393 hasPublicationYear "2018" @default.
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