SNDT WOMEN'S UNIVERSITY
BMK Knowledge Resource Centre
Vithaldas Vidyavihar, Juhu Tara Road,
Santacruz (West) Mumbai - 400049
Managerial Ability and Real Earnings Management Among Indian Listed Firms (Record no. 130908)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01503nam a2200181 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250204b |||||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Manish Kumar |
| 245 ## - TITLE STATEMENT | |
| Title | Managerial Ability and Real Earnings Management Among Indian Listed Firms |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | P.459-468 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. biblio.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. |
| 654 ## - SUBJECT ADDED ENTRY--FACETED TOPICAL TERMS | |
| Subject | <a href="Earnings Management">Earnings Management</a> |
| -- | <a href="Real Earnings Management (REM)">Real Earnings Management (REM)</a> |
| -- | <a href="Managerial Ability">Managerial Ability</a> |
| -- | <a href="India">India</a> |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rishabh Goswami |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 80316 |
| Host Itemnumber | 109983 |
| 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 | |
| -- | JP314 |
| 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| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Location (home branch) | Sublocation or collection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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | SNDT Juhu | SNDT Juhu | 04/02/2025 | JP314.4 | 04/02/2025 | 04/02/2025 | Journal Article |