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Paper of IIMB doctoral student Velavan S awarded First Best Paper at Management Doctoral Colloquium hosted by IIM Visakhapatnam
The paper titled: ‘Do firms that emit more Greenhouse gases engage in real earnings management?’ was among 207 submissions, out of which 50 papers were selected for presentation.
13 December, 2021, Bengaluru: A paper titled, ‘Do firms that emit more Greenhouse gases engage in real earnings management?’, authored by Velavan S, IIMB Doctoral student of the Finance and Accounting area, has been awarded the First, The best paper at MDC – the First Annual Management Doctoral Colloquium ‘Shodh Samagam’ hosted by IIM Visakhapatnam, on December 09 and 10, 2021.
The paper is the second essay of his thesis. Using a hand-matched plant level Greenhouse gases emissions data of US Public firms, he studies the relationship between Greenhouse gases emissions and the real earnings management behavior of the firms in the paper.
The study finds that Greenhouse gases emissions are positively associated with all the three major types of real earnings management activities. They have abnormally higher production, abnormally lower discretionary expenses, and abnormally lower cash flow from operations.
There were 207 submissions in total and 50 papers were selected for presentation during the two-day virtual event, across various areas in Management, such as, Finance and Accounting, Strategy, Marketing, Operations, Human Resource, Supply Chain, etc.
The presenters were Doctoral students, mostly from the IIMs and IITs. IIMV awarded the top three best papers with Certificate of Appreciation and cash prizes, to promote a quality research culture and encourage the participants.