Purpose – The purpose of this study is to assess the students' perception about the importance of incorporating environmental reporting practices, standards, and other issues in Management Accounting course. Design/methodology/approach – Environmental issues provide a unique, timely, and...

This paper examines the various research studies undertaken in the Indian and international context highlighting the effect of various fundamental factors on the behaviour of the stock market. This paper tries to identify the critical variables which have a significant effect on stock price...

Purpose – The purpose of this study is to assess the students' perception about the importance of incorporating environmental reporting practices, standards, and other issues in Management Accounting course. Design/methodology/approach – Environmental issues provide a unique, timely, and...

Purpose: This study broadly attempts to explore adaptive or dynamics patterns of calendar effects existed in the cryptocurrency market as per the adaptive market hypothesis (AMH) framework. Another agendum of this study is to investigate the quantum of extra returns which may result from the...

Purpose: The purpose of this paper is to investigate the effect of corporate governance on both accrual-based and real earnings management practices in select firms of the two world's largest economies, i.e. India and China. Design/methodology/approach: The study has implemented a feasible...

Purpose – The purpose of this paper is to identify the existing status of environmental disclosure practices in Indian core sector companies. Design/methodology/approach – Waste disposal costs and other environmental liability costs are crucial information to be disclosed by core sector...

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...