• Prof. G. Soral
• Neha Kumawat

The primary purpose of reporting financial statements is to deliver company’s annual financial information to both external and internal stakeholders in a reliable and timely manner. A major element of the report is accounting earnings, the information of which is used to assist the users in developing corporate policies. Major decisions like capital raising, debt covenants, executive remuneration etc. are shaped based on the available information reported in annual reports. For external investors, they basically can make more informed investment decisions based on the information acquired in the reports. The reported earnings should reflect a company’s underlying operating economics and simplify efficient resource allocation within the company. Companies use earnings management to smooth out fluctuations in earnings and present more consistent profits each month, quarter, or year. Large fluctuations in income and expenses may be a normal part of a company's operations, but the changes may alarm investors who prefer to see stability and growth. For the achievement of the research objective top 100 BSE listed companies will select, and M score will apply to calculate the earnings management.

Earnings Management, M- Score

"A Case study of Earnings Management in selected top 100 BSE Listed companies in 2018-19 in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.479-490, June-2019, Available :http://www.jetir.org/papers/JETIR1908E68.pdf

"A Case study of Earnings Management in selected top 100 BSE Listed companies in 2018-19 in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp479-490, June-2019, Available at : http://www.jetir.org/papers/JETIR1908E68.pdf