Managerial Ability and Real Earnings Management Among Indian Listed Firms (Record no. 134535)

MARC details
000 -LEADER
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
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Serial Enumeration / chronology Total Checkouts Barcode Date last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
        Dr VKRV Rao Library Dr VKRV Rao Library 07/11/2024 Vol. 28, No. 4   AI806 07/11/2024 07/11/2024 Article Index