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Value relevance of managed earnings in Indian firms: an impact analysis of IFRS convergence using dynamic panel models

The study explores the relationship between earnings management and value relevance of accounting information of Indian listed firms by investigating three different modes of earnings management – total, short-term and long-term discretionary accruals. Additionally, the study investigates the impact...

Täydet tiedot

Tallennettuna:
Bibliografiset tiedot
Päätekijät: Lorraine Rayelle Gome, Juao C. Cost
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: University in Belgrade 2024-05-01
Sarja:Serbian Journal of Management
Aiheet:
Linkit:https://aseestant.ceon.rs/index.php/sjm/article/view/45897/25165
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