Shareholders' wealth has become an important concept among investors in the globalized economy. Investors who have a variety of options will be interested in evaluating the performance of corporate sector in terms of shareholders' wealth before making any investments. Shareholders' wealth is...

Understanding the intrinsic relationship between operating cash-flow and net income may provide important insight into the performance and economic well being of the firm. The present study reveals certain probable earning management techniques by establishing the relationship between OCF and...