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Keywords: Discretionary accruals
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Journal Articles
Journal of Indian Business Research (2025) 17 (1): 45–65.
Published: 13 March 2025
... The sample represents the 704 nonfinancial firms on the Bombay Stock Exchange. With a 21-year period, the authors used the McNichols (2002) model to find discretionary accruals (DA); firm FP is captured through accounting-based (return on assets and earnings per rupee share capital) and market-based...

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