2024
DOI: 10.61351/mf.v2i1.141
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Shariah compliance and earnings management in India: Insights on reporting transparency and financial stability

Manu Abraham

Abstract: The present study examines the impact of earnings management on financial stability and reporting transparency among Shariah and Shariah-non-compliant firms in India from 2008 to 2023. The Study uses Kothari and Roychodhury models to estimate earnings management proxies. Earnings manipulation and bankruptcy of the sample firms were estimated using Beneish’s M-score and Altman’s Z-score models. The Study reveals that compared to non-Shariah firms, the Shariah-complaint firms are less prone to earnings managemen… Show more

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