Volume : XIV, Issue : II, March - 2024 AN ANALYSIS OF ASSET OVERSTATEMENT IN PROJECTION FINANCE: A STUDY OF INDIA'S FINANCIAL LANDSCAPE Bhimarayagoud Bagali, Dr. Babita Tyagi By : Laxmi Book Publication Abstract : Asset overstatement in projection finance represents a critical challenge to the integrity of India’s financial ecosystem. This study explores the systemic tendencies and incentives that lead corporations and financial institutions to inflate asset values during project appraisal and financing stages. Keywords : Article : Cite This Article : Bhimarayagoud Bagali, Dr. Babita Tyagi(2024). AN ANALYSIS OF ASSET OVERSTATEMENT IN PROJECTION FINANCE: A STUDY OF INDIA'S FINANCIAL LANDSCAPE. Indian Streams Research Journal, Vol. XIV, Issue. II, http://isrj.org/UploadedData/11389.pdf References : - Dechow, P. M., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), 344-401. https://doi.org/10.1016/j.jacceco.2010.09.001
- Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
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