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Financial Distress, Earnings Benchmark and Earnings Management Practices (Record no. 130234)
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| fixed length control field | 01452nam a2200169 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
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| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Karan Gandhi |
| 245 ## - TITLE STATEMENT | |
| Title | Financial Distress, Earnings Benchmark and Earnings Management Practices |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | p171-192 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. biblio.abstract | Prior research exhibits contradictory evidence on earnings management practices, both accrual and real, undertaken by the firms in state of financial distress. This study uniquely examines the issue in the presence of earnings-increasing earnings management motivation- meeting earnings benchmark of avoiding losses. For examining the issue, this study analyzes large panel data of Indian public companies for the period 2000–2016. The findings indicate prevalence of earnings-decreasing real earnings management practices, that is, decrease in overproduction and increase in spending on discretionary expenses, in financially distressed firms despite there being motivation to increase earnings to avoid losses. No evidence of accrual earnings management practices has been observed in such firms. |
| 654 ## - SUBJECT ADDED ENTRY--FACETED TOPICAL TERMS | |
| Subject | <a href="Financial Distress">Financial Distress</a> |
| -- | <a href="Earnings Management">Earnings Management</a> |
| -- | <a href="Accrual Earnings Management">Accrual Earnings Management</a> |
| -- | <a href="Real Earnings management">Real Earnings management</a> |
| -- | <a href="Earnings Benchmarks">Earnings Benchmarks</a> |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 80316 |
| Host Itemnumber | 110091 |
| Place, publisher, and date of publication | New Delhi Sage Publications |
| Title | Vision: The Journal of Business Perspectives |
| International Standard Serial Number | 0972-2629 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Journal Article |
| 773 0# - HOST ITEM ENTRY | |
| -- | JP350 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| -- | ddc |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Location (home branch) | Sublocation or collection (holding branch) | Date acquired | Koha issues (times borrowed) | Piece designation (barcode) | Koha date last seen | Price effective from | Koha item type |
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| Dewey Decimal Classification | SNDT Juhu | SNDT Juhu | 14/11/2024 | JP350.3 | 14/11/2024 | 14/11/2024 | Journal Article |