Ahmedabad, Gujarat 380015
Indian Institute of Management Ahmedabad
in Total Papers Downloads
Small profit, Large profit, Small losses, Small cuts, Large cuts
Life cycle; Financial reporting; AAER; Growth; Shakeout; Audit fees
Cash flow manipulation, Classification shifting, Operating cash flows, Financial distress
Earnings Persistence, Controllability Principle, Special Items, Discontinued Operations, Extraordinary Items, Income Statement Classification, Executive Compensation, Sarbanes-Oxley Act, Firm Life Cycle
Classification Shifting, Big 4 Auditors, Audit Fee Premium
Earnings management, Classification shifting, Income netting, Special items, Financial distress, Indian companies
Big four auditor, Cash flow manipulation, Corporate governance, Operating cash flows, Ownership structure
Classification shifting, Big 4 auditors, Litigation regime
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Corporate Governance, Cash Flow Manipulation, Operating Cash Flows, Family Firms, Regulation
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