Articles by Pitabas MohantySubscribe to Pitabas Mohanty

Value Relevance, Earnings Management, and Corporate Governance in India

Research has been undertaken into the value relevance of accounting information and earnings management on stock valuation and into the moderating effects of corporate governance, but little research has been conducted into their nexus. A comprehensive examination provides empirical evidence that earnings management affects the value relevance of accounting information and that good governance can reduce the practice among Indian firms. An improvement in accounting standards may raise the confidence of potential investors in Indian firms, and policymakers and regulators may promulgate standards of codes and guidelines to improve the governance practices of Indian firms.
Back to Top