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Gross profit manipulation in emerging economies : evidence from India
Bansal, Manish; Kumar, Ashish; Kumar, Vivek - In: Pacific accounting review 34 (2022) 1, pp. 174-196
Persistent link: https://www.econbiz.de/10012798324
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Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility : evidence from India
Bansal, Manish; Kumar, Vivek - In: Review of Accounting and Finance 20 (2021) 2, pp. 194-216
Purpose: This study aims to investigate the impact of mandatory corporate social responsibility (CSR) spending legislation on the earnings management strategies of firms. Design/methodology/approach: The authors use panel data regression models to analyze the data for this study. This study...
Persistent link: https://www.econbiz.de/10012641859
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Predictors of revenue shifting and expense shifting : evidence from an emerging economy
Bansal, Manish; Kumar, Ashish; Bhattacharyya, Asit; … - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10014301922
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IFRS convergence and accounting quality : India a case study
Adhikari, Ajay; Bansal, Manish; Kumar, Ashish - In: Journal of international accounting auditing & taxation 45 (2021), pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
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Debt covenants and classification shifting : moderating role of audit quality
Bansal, Manish - In: Managerial finance 49 (2023) 10, pp. 1558-1576
Persistent link: https://www.econbiz.de/10014428701
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IFRS diffusion and earnings quality : moderating role of firm size and IFRS specialists
Bansal, Manish - In: The journal of corporate accounting & finance 34 (2023) 4, pp. 222-236
Persistent link: https://www.econbiz.de/10014431515
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Do shifting practices vary across the firm life cycle?
Bansal, Manish - In: Australian journal of management 49 (2024) 2, pp. 142-169
Persistent link: https://www.econbiz.de/10014578053
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Impact of corporate life cycle on misclassification practices : evidence from IFRS adoption in India
Bansal, Manish - In: Journal of applied accounting research 23 (2022) 3, pp. 628-649
Persistent link: https://www.econbiz.de/10013369687
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Culture clash or collaboration? : unraveling the role of hierarchical organizational culture in International Financial Reporting Standards adoption
Bansal, Manish - In: Managerial and decision economics : MDE ; the … 45 (2024) 1, pp. 118-129
Persistent link: https://www.econbiz.de/10014443254
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Unpacking the drivers of earnings management in CSR firms : influence of investor risk perception
Bansal, Manish - In: International journal of disclosure and governance 21 (2024) 1, pp. 127-142
Persistent link: https://www.econbiz.de/10014511756