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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University in Belgrade
2024-05-01
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| Series: | Serbian Journal of Management |
| Subjects: | |
| Online Access: | https://aseestant.ceon.rs/index.php/sjm/article/view/45897/25165 |