... 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Relative performance evaluation Quarterly reporting Earnings management Opportunistic behavior Settling-up India Earnings announcements of peer firms play a critical role...

... Publishing Limited Licensed re-use rights only IR Voluntary disclosure Value relevance Signalling theory Non-financial reporting Sustainability reporting India Integrated reporting (IR) provides a concise framework to communicate a firm’s performance, strategy and value-creation...

... implementation of IFRS 16 in India, the authors employed Difference-in-Differences (DiD) methodology for examining the issue on the sample of 29,870 Indian firms’ observations over a period of six years commencing from 2017. Robustness checks are conducted using alternative measurement methodologies, including...

...Jitender Kumar; Garima Rani; Manju Rani; Vinki Rani Purpose The substantial rise in tax evasion raises concerns about its adverse impact on the tax system’s integrity. This article aims to empirically investigate the factors affecting income tax evasion behavior among individuals in India’s...

...Akash Singh Yadav; Inder Sekhar Yadav Purpose This study investigates the combined influence of corporate governance (CG) and debt maturity (DM) on the investment inefficiency among non-financial 506 NSE-listed firms in India between 2009 and 2022. Additionally, this study also investigates...

...Kuldeep Singh Purpose Environmental, social and governance (ESG) issues have become the cornerstone of investment decisions in firms today. With that, publicly traded ESG indices (like the BSE ESG 100 index in India) have come into existence. The existing literature signifies that ESG generates...

... the introduction; section 2, the institutional background; section 3, the literature review and hypotheses; section 4 explains data and variables; section 5, results and discussion; and section 6 is the conclusion. Family firms are prevalent in India. About 65% of the top 600 firms are family-owned...

... 2022 Emerald Publishing Limited Licensed re-use rights only Real earnings management Accrual-earnings management Portfolio investment strategy India Under German institutional settings, Achleitner et al. (2014) examined these tools and find that family firms prefer AEM...

...Padmini Srinivasan; M.S. Narasimhan Purpose India is one of the few countries where companies are required to give both consolidated financial statements (CFS) as well as parent‐only financial statements. While parent‐only statements have been in existence for a long time, CFS was introduced...

...Muhammad Jahangir Ali Purpose The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach The study is based on a sample of 566 non...