ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Value Relevance, Earnings Management, and Corporate Governance in India

Research has been undertaken into the value relevance of accounting information and earnings management on stock valuation and into the moderating effects of corporate governance, but little research has been conducted into their nexus. A comprehensive examination provides empirical evidence that earnings management affects the value relevance of accounting information and that good governance can reduce the practice among Indian firms. An improvement in accounting standards may raise the confidence of potential investors in Indian firms, and policymakers and regulators may promulgate standards of codes and guidelines to improve the governance practices of Indian firms.

Crimes against Women in India

Data on crime in India are published annually by the National Crime Records Bureau (NCRB). These are compiled from records of police stations all over the country and refer to reported and registered crime. For recent years the data cover crimes against women in some detail, disaggregated to the district level. Reporting of crime tends to be incomplete; so the data are prima facie suspect. Nevertheless, they may be useful in studying regional variations, considering that underreporting is a universal feature. Social scientists have neglected the study of crime despite its increasing presence in our daily lives. This paper is an attempt to see what official, published data reveal, whether there are clear-cut regional patterns and if so whether they can lead to meaningful hypotheses for future work.
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