Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry
Due to consequent accounting scandals in the financial markets, Earnings Management has become an important topic of research. Based on prior literature in the area of Earnings Management, this study aims to offer an investigation to find the relationship between some firm-specific factors and Earni...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ramanujan College, University of Delhi, Delhi, India
2020-12-01
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| Series: | Ramanujan International Journal of Business and Research |
| Subjects: | |
| Online Access: | https://rijbr.in/1/article/view/222/191 |
| _version_ | 1797646134787702784 |
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| author | Mr. Amardeep Pramanik Mr. Som Sankar Sen |
| author_facet | Mr. Amardeep Pramanik Mr. Som Sankar Sen |
| author_sort | Mr. Amardeep Pramanik |
| collection | DOAJ |
| description | Due to consequent accounting scandals in the financial markets, Earnings Management has become an important topic of research. Based on prior literature in the area of Earnings Management, this study aims to offer an investigation to find the relationship between some firm-specific factors and Earnings Management in respect of Indian Food Processing Industry. Specifically, it seeks to review the relationship between Free Cash Flows, Operating Cycle, Profitability, Earnings Management Flexibility, Asset Tangibility, and Firm Size on Accrual Based Earnings Management on panel data framework. Using the Fixed Effect Model the study finds a positive impact of two independent variables, namely, Free Cash Flows and Profitability on the Earnings Management. On the contrary, no relationship has been found between other independent variables and Earnings Management. |
| first_indexed | 2024-03-11T14:57:12Z |
| format | Article |
| id | doaj.art-b729a8552de741dca5bee08af7e7418b |
| institution | Directory Open Access Journal |
| issn | 2455-5959 2583-0171 |
| language | English |
| last_indexed | 2024-03-11T14:57:12Z |
| publishDate | 2020-12-01 |
| publisher | Ramanujan College, University of Delhi, Delhi, India |
| record_format | Article |
| series | Ramanujan International Journal of Business and Research |
| spelling | doaj.art-b729a8552de741dca5bee08af7e7418b2023-10-30T08:19:10ZengRamanujan College, University of Delhi, Delhi, IndiaRamanujan International Journal of Business and Research2455-59592583-01712020-12-0151169187https://doi.org/10.51245/rijbr.v5i1.2020.222Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing IndustryMr. Amardeep Pramanik0Mr. Som Sankar Sen1Department of Commerce, The University of Burdwan, Old Humanities Building, BurdwanDepartment of Commerce, The University of Burdwan, Old Humanities Building, BurdwanDue to consequent accounting scandals in the financial markets, Earnings Management has become an important topic of research. Based on prior literature in the area of Earnings Management, this study aims to offer an investigation to find the relationship between some firm-specific factors and Earnings Management in respect of Indian Food Processing Industry. Specifically, it seeks to review the relationship between Free Cash Flows, Operating Cycle, Profitability, Earnings Management Flexibility, Asset Tangibility, and Firm Size on Accrual Based Earnings Management on panel data framework. Using the Fixed Effect Model the study finds a positive impact of two independent variables, namely, Free Cash Flows and Profitability on the Earnings Management. On the contrary, no relationship has been found between other independent variables and Earnings Management.https://rijbr.in/1/article/view/222/191accrual based earnings managementfree cash flowoperating cycleprofitability |
| spellingShingle | Mr. Amardeep Pramanik Mr. Som Sankar Sen Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry Ramanujan International Journal of Business and Research accrual based earnings management free cash flow operating cycle profitability |
| title | Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry |
| title_full | Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry |
| title_fullStr | Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry |
| title_full_unstemmed | Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry |
| title_short | Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry |
| title_sort | relationship between some firm specific factors and accrual based earnings management an empirical assessment on indian food processing industry |
| topic | accrual based earnings management free cash flow operating cycle profitability |
| url | https://rijbr.in/1/article/view/222/191 |
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