An analysis of impact of earnings management on the performance of firms listed in NSE of India

Abstract

newline newlineABSTRACT newlineSince the collapse of giant companies, earnings management has become an area of concern. The decline of Xerox, Worldcom, Satyam, and Enron posed a challenge to the trust of investors in India as well. The primary objective of the study is to detect accrual earnings management by applying the Jones model and subsequently test in different firm s specific characteristics with residuals. Researchers had applied various statistical tools, descriptive statistics, ANOVA, model summary, and coefficient to draw inferences. Researchers find both directions of earnings management in the study period. Ownership has no significant influence on proxy of earnings management. newlineKeywords: Earnings management, The Jones Model, Discretionary accruals, Accrual based earnings management. newline newline newline newline