Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310517 
Autor:innen: 
Erscheinungsjahr: 
2013
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 12 [Issue:] 1 [Year:] 2013 [Pages:] 118-131
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any access to the company except reported financial numbers. This paper aims to decode the level of financial shenanigans practices in corporate enterprises in telecom sector in India. The reason being is that telecom sector is a part of service industry and is dependent on tariff policies; therefore it is the most volatile sector where financial shenanigans are probable on a large scale. We have tried to contribute by detecting these shenanigans in totality not in isolation, on five parameters: quality of earnings, quality of revenue, volatility of income, discretionary accruals, and manipulation score. The results indicate the visibility of financial shenanigans in the companies under study. It is therefore expected that the study improves investors' belief of a company's performance, as reflected in their financial numbers.
Schlagwörter: 
Financial shenanigans
quality of earnings
quality of revenue
discretionary accruals and telecom sector
JEL: 
M49
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
251.88 kB





Publikationen in EconStor sind urheberrechtlich geschützt.