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Financial Statement Management in Banks: The Indian Context - Couverture souple

Ghosh, Arpita

 
9783848402489: Financial Statement Management in Banks: The Indian Context
Couverture souple
ISBN 10 : 3848402483 ISBN 13 : 9783848402489
Editeur : LAP LAMBERT Academic Publishing, 2012

Synopsis

Financial statements purport to be decision-useful. However, managers can manage the financial statements thereby impairing their credibility and misleading the stakeholders. Financial statement management is likely to be more pervasive in banks due to the presence of greater incentives and scope. But the implications of the same can be far reaching as loss of public confidence on banks can lead to liquidity crunch threatening the stability of the entire financial system of a country and spreading the contagion beyond. The potential to manage the books can be expected to be higher in Indian banks due to poor transparency.Further government ownership and social controls make the case of Indian banks very unique. This work examines the books of Indian banks for potential income smoothing, capital management, tax minimization and dividend stability focusing on accrual based or real action based tools.It also discusses interdependence and the role of economic factors in the use of these tools. Regulators, Accounting authorities, professionals and academicians will find the book very useful, particularly in the context of Basel norms and fair value accounting lately introduced in India.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

Financial statements purport to be decision-useful. However, managers can manage the financial statements thereby impairing their credibility and misleading the stakeholders. Financial statement management is likely to be more pervasive in banks due to the presence of greater incentives and scope. But the implications of the same can be far reaching as loss of public confidence on banks can lead to liquidity crunch threatening the stability of the entire financial system of a country and spreading the contagion beyond. The potential to manage the books can be expected to be higher in Indian banks due to poor transparency.Further government ownership and social controls make the case of Indian banks very unique. This work examines the books of Indian banks for potential income smoothing, capital management, tax minimization and dividend stability focusing on accrual based or real action based tools.It also discusses interdependence and the role of economic factors in the use of these tools. Regulators, Accounting authorities, professionals and academicians will find the book very useful, particularly in the context of Basel norms and fair value accounting lately introduced in India.

Biographie de l'auteur

Prof. Arpita Ghosh, Fellow (IIM Calcutta), is an Assistant Professor in the Finance and Control Group of Indian Institute of Management Calcutta. Her areas of expertise include Corporate Financial Reporting, Financial Statement Analysis, Cost Management, and Earnings Management. She also served on the faculty at IIM Ahmedabad as an Asst. Professor.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2012
Langue
anglais
ISBN 10 
3848402483
ISBN 13 
9783848402489
Reliure
Broché
Nombre de pages
444
Coordonnées du fabricant
non disponible
Personne responsable
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