...Raihan Sobhan; Md Rasel Mia Purpose The purpose of this study is to observe the practice of integrated reporting (IR) and investigate the impact of board characteristics on IR in three South Asian economies: Bangladesh, India and Sri Lanka. Design/methodology/approach The study uses...

... further investigates the impact of market timing on issue-year earnings performance for financial and non-financial issuers on the basis of an interaction (moderation) effect. Findings This study finds that there is a significant presence of market timing in India, which predicts issue-year earnings...

... that IFRS convergence has contributed to the significant increase in market liquidity in a weaker enforcement country, i.e. India. Additionally, when the study performs the heterogeneity test of IFRS impact, the results indicate the presence of significant cross-sectional differences in such liquidity...

...Deepa Mangala; Mamta Dhanda Purpose This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management around the IPOs. Design/methodology/approach A sample of 511 IPOs that came during...

...Kishore Kumar; Ranjita Kumari; Archana Poonia; Rakesh Kumar Purpose This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential determinants on the sustainability disclosure...

...Anubha Srivastava; Harjum Muharam Purpose The authors aim to examine the association between earnings and book values with stock prices in India during the IFRS convergence period because, in India, the literature is yet to investigate more about IFRS convergence and its impact on the financial...

... for regulators and practitioners operating in India, as well as other emerging economies having similar institutional settings. Originality/value The study is the first of its kind in India that examines the influence of various CG mechanisms on different types of VD and thereby contributes novel findings...

.... It allows them greater room for earnings management. India Firm size Earnings management Classification shifting Firm age Earnings management is one of the contemporary issues in accounting research. The increasing empirical and anecdotal shreds of evidence on earnings management raise...

... as a significant accounting item, which can indicate potential internally generated intangible assets. This study aims to examine whether investors consider nature of intangible intensity of a firm for the evaluation of R&D expenditure to determine equity values in India. Design/methodology/approach...

...Bharathi Kamath Purpose This paper aims at exploring the extent and determinants of intellectual capital disclosure (ICD) in India. Design/methodology/approach Content of annual reports of 200 firms classified on their market capitalization is analysed using search terms to find out the extent...