MUDRA : Journal of Finance and Accounting最新文献

筛选
英文 中文
Association of Discretionary Accruals and Big 4 Client Firms: Evidence from India 可自由支配应计利润协会和四大客户公司:来自印度的证据
MUDRA : Journal of Finance and Accounting Pub Date : 2018-07-30 DOI: 10.17492/MUDRA.V5I01.13035
A. Mendiratta, Mudit Mendiratta
{"title":"Association of Discretionary Accruals and Big 4 Client Firms: Evidence from India","authors":"A. Mendiratta, Mudit Mendiratta","doi":"10.17492/MUDRA.V5I01.13035","DOIUrl":"https://doi.org/10.17492/MUDRA.V5I01.13035","url":null,"abstract":"This paper examines whether discretionary accruals of the company are related with the auditing done by Big 4 auditors of the company. This paper analysed empirically all the listed companies in Bombay Stock Exchange available under the database CMIE- Prowess during the year 2001- 2015. It consists of 8,724 firm- year observations, amongst 950 are Big 4 Client Firms and the rest, 7774 are Non-Big 4 Client Firms. The empirical results reveal that the absolute Discretionary accrual is higher in Non- Big 4 client firms as compared to Big 4 client firms. Further, the Discretionary accrual and Absolute discretionary accrual is found to be significantly associated with Big 4 client firms. Going forward, the significant absolute discretionary accrual in univariate analysis turned insignificant in multivariate analysis when other factors were added. The factors, for instance profitability, cash flow from operations and size are found to be higher in Big 4 client firms as compared to Non- Big 4 firms.","PeriodicalId":254929,"journal":{"name":"MUDRA : Journal of Finance and Accounting","volume":"163 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126020260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信