Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

Earnings behaviour of the management is the key concern for every shareholder. This has assumed importance on account of increasing number of corporate frauds at the global level. It is identified by the level of accruals exercised by the management as it forms the basis of earnings management....

The present paper investigates the EVA trend and its relationship with shareholders' value creation in corporate enterprises in India. Shareholders' value maximization is reflected in the market performance. The impact analysis of EVA on market price has been tested for nine years (2004-05 to...

A well designed and implemented financial management has a significant contribution for firms' growth. This growth is measured by the firm's adequacy of solvency and to maintain liquidity powers. The purpose of this study is to assess this adequacy level between liquidity and solvency in Indian...

Financial reporting is the communication of economic information of a corporate to various decision makers. The responsibility for preparing and furnishing this accounting information lies with the firms' managers. On account of information asymmetry between managers and external users, it...

Creative Accounting has always been a subject of prime interest for shareholders' wealth. Over the years, it has diversified into various forms and sizes. The present study contributes by analyzing the creative accounting practices of the select companies in hotel sector in India, untouched so...

Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...