RAIPUR: Professor Ranjan Dasgupta and Professor Rajesh Pathak of Indian Institute of Management (IIM) Raipur won the ICAI International research award in the Accounting Category. Professor Dasgupta and Professor Pathak were among the three Indian researchers who won gold awards during the ceremony. ICAI International Research Awards 2022 celebrated the contributions of the global research community in fostering innovation and value creation. The awards further aspire to develop a research-oriented ecosystem promoting trade and investment, augmenting public interest in the globalized financial markets.
According to their study, firms that engage more in environmental, social, and governance (ESG) activities indulge less in opportunistic earnings manipulation practices. The study which took samples from 33 countries found that such manipulation of earnings decreases if the firm is based in a civil law country or a country with superior credit rights.
Research is vigorously promoted at the Indian Institute of Management, Raipur thanks to its state-of-the-art facilities. In addition to providing a conducive environment for students and researchers to contribute to the public interest through their research, the institute has been working tirelessly to enhance students’ and researchers’ experiences.
According to their study, firms that engage more in environmental, social, and governance (ESG) activities indulge less in opportunistic earnings manipulation practices. The study which took samples from 33 countries found that such manipulation of earnings decreases if the firm is based in a civil law country or a country with superior credit rights.
Research is vigorously promoted at the Indian Institute of Management, Raipur thanks to its state-of-the-art facilities. In addition to providing a conducive environment for students and researchers to contribute to the public interest through their research, the institute has been working tirelessly to enhance students’ and researchers’ experiences.
