ISSN 2394-5125
 

Research Article 


EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain.

Abstract
In recent years the fall of the corporate giants, like Enron (2001), Xerox (2002), WorldCom
(2002), Lehman Brothers (2008), and Satyam (2009), has increased the attention towards Earnings
Management. The arising concern and its significance have motivated the researchers, academicians, regulators,
and practitioners to work in this area. Researchers have documented various approaches that help in detecting
earnings management practices of the companies. The core motive of this study is to analyze the earnings
management practices in the Indian Cement Industry. In the present study, Earnings Management has been
evaluated and correlated with the quality parameters of earnings and revenue. The results of the study would
provide valuable insights about earnings management practices prevailing in the Indian Cement industry and
hope that will improve the trust of the investors in Indian corporate governance.

Key words: Earnings Management, Quality of Revenues, Quality of Earnings


 
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How to Cite this Article
Pubmed Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain. EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY. JCR. 2020; 7(10): 2964-2970. doi:10.31838/jcr.07.10.484


Web Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain. EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY. http://www.jcreview.com/?mno=128948 [Access: August 16, 2021]. doi:10.31838/jcr.07.10.484


AMA (American Medical Association) Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain. EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY. JCR. 2020; 7(10): 2964-2970. doi:10.31838/jcr.07.10.484



Vancouver/ICMJE Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain. EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY. JCR. (2020), [cited August 16, 2021]; 7(10): 2964-2970. doi:10.31838/jcr.07.10.484



Harvard Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain (2020) EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY. JCR, 7 (10), 2964-2970. doi:10.31838/jcr.07.10.484



Turabian Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain. 2020. EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY. Journal of Critical Reviews, 7 (10), 2964-2970. doi:10.31838/jcr.07.10.484



Chicago Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain. "EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY." Journal of Critical Reviews 7 (2020), 2964-2970. doi:10.31838/jcr.07.10.484



MLA (The Modern Language Association) Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain. "EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY." Journal of Critical Reviews 7.10 (2020), 2964-2970. Print. doi:10.31838/jcr.07.10.484



APA (American Psychological Association) Style

Himanshu Jain, Akhilesh Kumar Mishra, Saurabh Garg, Vikas Nain (2020) EARNINGS MANAGEMENT PRACTICES IN FINANCIAL REPORTING OF INDIAN CEMENT INDUSTRY. Journal of Critical Reviews, 7 (10), 2964-2970. doi:10.31838/jcr.07.10.484