Influence of Discretionary Accruals on Earnings Management Practices: A Study of Select Indian Service Sector Companies

Prity Kumari and J K Pattanayak

The IUP Journal of Accounting Research and Audit Practices, 2013, vol. XII, issue 3, 28-40

Abstract: This study analyzes the influence of discretionary accruals on earnings management practices carried out by the Indian service sector firms, viz., telecom and software. In this study, DeAngelo model has been used for calculating discretionary accruals that identifies the presence of earnings management. The sample was drawn from the listed companies of both the groups based on firms’ assets size and market capitalization for the period 2007-08 to 2011-12. An examination of the sample firms corroborates a definite presence of earnings management practices through discretionary accruals.

Date: 2013
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:12:y:2013:i:3:p:28-40

Access Statistics for this article

More articles in The IUP Journal of Accounting Research and Audit Practices from IUP Publications
Bibliographic data for series maintained by G R K Murty ().