This paper analyzes the use of different accrual-based models, viz., Healy model, DeAngelo model, Jones model and extended modified Jones model, in detecting earnings management with reference to Coal India Ltd. by using financial data obtained from Capitaline Database. It focuses on the...

Microenterprises contribute significantly to the economic growth of a country. The role played by the microenterprises in India is immense and is one of the most effective vehicles for sustainable livelihood, poverty alleviation and employment generation. The present paper tries to identify the...

The growing global concern towards corporate environmental disclosure has led to the voluntary reporting of environmental information by Indian companies as well. However, the nature and content of disclosure vary across industries and firms, and these variations can be attributed to various...

This paper is an attempt to measure and evaluate voluntary Intellectual Capital (IC) disclosures made by Indian pharmaceutical and software companies in their annual report. The research technique called content analysis has been used to measure the extent and nature of disclosure in 24 sample...

Environmental issues have been incorporated in management curriculum in different forms. However, environmental accounting, as a subject, is not yet present in the MBA curriculum of any business school in India. Due to the increased concern for global warming and other environmental issues,...