Wednesday, September 13, 2017

21 September 2017: Identifying Earnings Management in Indian companies

Deep Narayan Mukherjee
Indian Institute of Management, Calcutta

Amey Sapre, NIPFP

Study on earnings management of Indian companies may not be frequent, but there are quite a few substantial works on this topic. Most of them come to the conclusion that the problem of earnings management is quite rampant. However, earnings management related studies and their results are not "mainstream" among investors or regulators. That is despite the observation that in cases of big ticket NPA, banks often request for a forensic analysis of the defaulter's financial statement. In an effort to enable identification of companies with potential accounting issues, and thus requiring further in depth analysis of those companies, our team has developed a score. The premise of the work being that earnings management is the start of financial manipulations. The team has made certain analytical enhancements to address shortcomings of existing approaches of accounting pertinent to growth economies such as India.

Date: September 21, 2017
Time: 04:30 P.M.

Conference Hall, Ground Floor
R&T Building
National Institute of Public Finance and Policy,
18/2 Satsang Vihar Marg, Special Institutional Area,
New Delhi-110067(INDIA)


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