Behind closed doors: unveiling earnings management in private subsidiaries of public firms
This study examines the earnings quality of private-subsidiary firms using a large sample data from India. The impact of parent–subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research designs, including different earnings quality...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2025-03-01
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| Series: | China Accounting and Finance Review |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/cafr-02-2024-0021/full/html |
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