Table 10 ‘able 6 Results of models (5) and (6) (continued)
Related Figures (10)
Figure 1 Industry-wise sample break-up (see online version for colours) Table 1 Sample break-up We have considered FY 2016 and 2017 as the pre-IndAS phase and FY 2018 and 2019 as the post-IndAS phase. Thus, the sample size for the study is 888 firm years which was divided equally into 444 firm-years in pre-IndAS sample and 444 firm-years in post-IndAS sample of study. Note: **and *** denote significance at the level of 1% and 5%, respectively. Note: **and *** denote significance at the level of 1% and 5%, respectively. Panel B: absolute discretionary accruals Table 3 Results of model (2) Notes: *** and ** denote significance at the level of 1% and 5%, respectively. *Denote significance at 10% level. lable 4 Results of model (3) Note: **and *** denote significance at the level of 1% and 5%, respectively. Rev, FO, SPOS, = a; + BIndAS, + Br va +f — Oi +. BROA, + BeSizey + BoPB, it-1 i,t-1 +3, Age, + BLeverage,+€;,. Notes: ***and ** denote significance at the level of 1% and 5%, respectively. Panel A: EPSi: = fo + fulndAS; + fhEPSi-1 + felndAS: * EPSi-1 + Year dummies + &it. Table 5 Results of model (4) Table 6 Results of models (5) and (6)
