Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Impact of Improved Corporate Governance and Regulations on Earnings Management PracticesAnalysis of 7 Industries from the Indian National Stock Exchange Subject The topic of the resource accounting standards; Companies Act 2013; corporate governance; discretionary accruals; financial sustainability; investment sustainability; Modified Jones model Description An account of the resource This study investigates discretionary earnings management practices, tracing the changes over the years in selected top performing and highly liquid listed Indian firms. It empirically measures the impact of corporate governance, financial legislation and global reporting standards on the firms earnings management practices. The study analyses a sample of 712 firm-year data comprising 89 listed Indian companies across 7 different sectoral indices of the National Stock Exchange of India (NSE) over 8 years (20112018). The Modified Jones model was used to compute Discretionary Accruals to measure Earnings Management based on data obtained using Bloomberg terminals. Statistical results and plots generated in Stata offer evidence that instances of earnings management have significantly reduced after the enactment of the Companies Act 2013 and the adoption of Indian Accounting standards which are converged with the IFRS. Findings suggest that services firms are engaging in relatively higher levels of earnings management compared to manufacturing firms. This study reveals the positive impact of improved corporate governance, regulation, and enforcement by significantly reducing the levels of earnings management among listed firms in India. 2021 by the authors. Creator An entity primarily responsible for making the resource Thoppan J.J.; Nathan R.J.; Victor V. Source A related resource from which the described resource is derived Journal of Risk and Financial Management, Vol-14, No. 10 Publisher An entity responsible for making the resource available Multidisciplinary Digital Publishing Institute (MDPI) Date A point or period of time associated with an event in the lifecycle of the resource 2021-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.3390/jrfm14100454" target="_blank" rel="noreferrer noopener">https://doi.org/10.3390/jrfm14100454</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140605780&amp;doi=10.3390%2Fjrfm14100454&amp;partnerID=40&amp;md5=6f9954abbb3719194662a27463c150fd" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140605780&amp;doi=10.3390%2fjrfm14100454&amp;partnerID=40&amp;md5=6f9954abbb3719194662a27463c150fd</a> Rights Information about rights held in and over the resource All Open Access; Gold Open Access; Green Open Access Relation A related resource ISSN: 19118074 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Thoppan J.J., Saintgits Institute of Management, Kerala, Kottayam, 686532, India; Nathan R.J., Faculty of Business, Multimedia University, Melaka, 75450, Malaysia; Victor V., Department of Economics, CHRIST (Deemed to Be University), Hosur Road, Bangalore, 560029, India, College of Business and Economics, University of Johannesburg, P.O. Box 524, Auckland Park, 2006, South Africa