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Earnings management and cost of newly issued corporate bonds

Sowmya Subramaniam et al.

IIMB Management Review2026https://doi.org/10.1016/j.iimb.2025.100639article
ABDC C
Weight
0.50

What the paper says

The study investigates earnings management through discretionary accruals and real earnings management related to the cost of newly issued corporate bonds in India. It examines this relationship with the tenure of the bond and ownership structure. The study found a positive association between earnings management and the cost of corporate bonds, suggesting that investors charge a high premium for exercising higher degrees of earnings management. Private firms engage more in earnings management than banks and government firms. Firms issuing long-term bonds engage in earnings management practices, as short-term bonds are subject to frequent monitoring by creditors and banks.

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https://doi.org/https://doi.org/10.1016/j.iimb.2025.100639

Or copy a formatted citation

@article{sowmya2026,
  title        = {{Earnings management and cost of newly issued corporate bonds}},
  author       = {Sowmya Subramaniam et al.},
  journal      = {IIMB Management Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.iimb.2025.100639},
}

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Earnings management and cost of newly issued corporate bonds

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.