Managerial Ability and Real Earnings Management Among Indian Listed Firms (Record no. 134535)
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000 -LEADER | |
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fixed length control field | 01467nas a2200205Ia 4500 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 241107c99999999xx |||||||||||| ||und|| |
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
International Standard Serial Number | 0972-2629 |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | Kumar, Manish |
9 (RLIN) | 123556 |
245 #0 - TITLE STATEMENT | |
Title | Managerial Ability and Real Earnings Management Among Indian Listed Firms |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Name of publisher, distributor, etc. | Vision |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2024 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 459-468 |
520 ## - SUMMARY, ETC. | |
Abstract | This study aims to discover whether managers of Indian listed firms with extraordinary managerial abilities refrain from real earnings management (REM). The measure of managerial ability used in this study is based on the firm's ability to utilize its resources into sales revenue. To examine the relationship between managerial ability and REM, a fixed-effect model is used on a balanced panel of 108 National Stock Exchange-listed non-financial firms from 2006 to 2017. The findings of the study provide empirical evidence indicating that a proficient manager is more likely to refrain from REM. The decrease in REM with an increase in managerial ability is on account of containing REM in overproduction by managers with higher abilities. Besides, the study also finds a complementary association between REM and accruals-based earnings management. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Earnings Management |
9 (RLIN) | 123557 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Managerial Ability |
9 (RLIN) | 123558 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Real Earnings Management (REM) |
9 (RLIN) | 123559 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | India |
700 ## - ADDED ENTRY--PERSONAL NAME | |
Personal name | Goswami, Rishabh |
9 (RLIN) | 123560 |
856 ## - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://doi.org/10.1177/09722629211046065">https://doi.org/10.1177/09722629211046065</a> |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
Koha biblionumber | 134535 |
Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Date acquired | Serial Enumeration / chronology | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
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Dr VKRV Rao Library | Dr VKRV Rao Library | 07/11/2024 | Vol. 28, No. 4 | AI806 | 07/11/2024 | 07/11/2024 | Article Index |