Earnings Management Practices in Indian Corporate Sector

In the present competitive business environment, the attention regarding Real Earnings Management (REM) has been increased as a substitute approach of Accrual-Based Earnings Management (AEM). So, the aim of the present study is to study the techniques and consequences of real earnings management. This study has numerous implications. This study will benefit to the researchers, accounting and regulatory bodies. And, enhance the understanding of the stakeholders regarding the techniques which are adopted by the firms to manipulate their earnings.