The controversies surrounding accounting figures bring forth the downgraded quality of financial statements in India. Opportunistic management of earnings at the cost of stakeholders' interest requires prompt regulatory measure as they may become grave in high profile corporate events like...

Incessantly increasing fraud is a matter of concern for regulators, business community as well as investors. Red flag is a tool against corporate fraud and a new area to be focused by practitioners and researchers. The present study aims to investigate accounting practitioner's awareness about...

The relationship between stock prices and macroeconomic variables varies across countries, time periods, datasets used, and the frequency of data used. Thus, an in-depth study to reinvestigate the relationship between selected macroeconomic variables i.e. inflation rate, exchange rate, index of...

Corporate governance ensures adoption of fair accounting practices and transparency in financial reporting system. It defines the accountability of managers and acts as a deterrent to earnings management. The present paper examines the relationship of corporate governance characteristics (board,...