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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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Asymmetric long memory volatility in the PIIGS economies
Kumar, Dilip; Maheswaran, S. - In: Review of Accounting and Finance 12 (2013) February, pp. 23-43
Purpose – The main purpose of this paper is to examine the asymmetry and long memory properties in the volatility of the stock indices of the PIIGS economies (Portugal, Ireland, Italy, Greece and Spain). Design/methodology/approach – The paper utilizes the wavelets approach (based on Haar,...
Persistent link: https://www.econbiz.de/10010814981
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Asymmetric long memory volatility in the PIIGS economies
Kumar, Dilip; Maheswaran, S. - In: Review of Accounting and Finance 12 (2013) 1, pp. 23-43
Purpose – The main purpose of this paper is to examine the asymmetry and long memory properties in the volatility of the stock indices of the PIIGS economies (Portugal, Ireland, Italy, Greece and Spain). Design/methodology/approach – The paper utilizes the wavelets approach (based on Haar,...
Persistent link: https://www.econbiz.de/10014989652