Karan Gandhi

Assistant Professor

Accounting & Finance

Karan Gandhi

Assistant Professor , Accounting & Finance

stdClass Object
(
    [id] => 73
    [name] => Karan
    [title] => Dr.
    [department] => Assistant Professor
    [department_new] => 
    [image] => Image-smal_89415.jpg
    [is_active] => 1
    [display_order] => 71
    [is_deleted] => 0
    [created_on] => 2023-03-15 08:47:23
    [last_name] => Gandhi
    [email] => 
    [phone_no] => 
    [specializations_id] => 1
    [description] => 

The cornerstone of a healthy economy is knowledgeable human capital. One of the key forces behind the growth of human capital is education and training. In this process, the teaching profession is crucial. With these guiding principles, I made the decision to pursue a career in education while still a student.

Management education entails several domains: accounting, finance, marketing, human resource, operations, and strategy. I opted for specialization in accounting and finance because it is the measurement discipline, and its knowledge is nearly indispensable in all the domains of management. By understanding the dynamics of measurement one can exercise informed decision-making and can better serve the different management functions. I enjoy teaching accounting and finance, and create interactive learning environment by adopting Case Study Method of teaching.

My doctoral research is in the area of Real Earnings Management. Particularly, the contribution of my doctoral research to the literature is that it highlights real earnings management practices undertaken through specific discretionary expenses by the managers of Indian Companies when they face motivation to meet earnings benchmarks and documents negative future performance implications of the same. I am passionate for quality research and well versed in conducting research, analyzing data in various software’s (including EViews and R Studio), managing databases, and preparing reports in a scientific manner. I also participated in the peer review process of Vision: The Journal of Business Perspective and South Asian Journal of Management.

Publications

 

  • Gill, S., Arora, T.S., and Gandhi K. (2022). Tax Rate Motivated Profit Shifting and Base Erosion by Multinational Corporations: Indian Evidence. International Journal of Emerging Markets. (Published online on November 7, 2022) [Scopus Indexed; Web of Science Indexed-Social Science Citation Index; ABDC ‘B’ Category].
  • Gandhi, K. (2021). Financial distress, earnings benchmark, and earnings management practices. Vision: The Journal of Business Perspective. (Published online on June 7, 2021) [Scopus Indexed; Web of Science Indexed- Emerging Sources Citation Index; ABDC ‘C’ Category]
  • Gandhi, K. (2020). Real earnings management practices for meeting earnings benchmarks: Indian evidence. DECISION, 47(3), pp. 265-291. [Web of Science Indexed- Emerging Sources Citation Index]
  • Anand, M., Singh, J., & Gandhi, K. (2018). An Empirical Study on the Relevance of Advertising, Sales Promotion, R&D and Training and Development Expenses on Firm Value in the Indian Context. South Asian Journal of Management, 25(3), pp. 7-31. [ABDC ‘C’ Category]
  • Gandhi, K. (2018). Real earnings management: a critical review of literature. Prajnan: Journal of Social and Management Sciences, XLVII(3), pp. 255-282. [UGC CARE Listed]

Conferences Presentations

Presented a paper entitled “Financial distress, earnings benchmark, and earnings management practices” in Research Conference on Financial Distress, Bankruptcy, and Corporate Finance; held at IIM Ahmedabad on August 9-10, 2019.

Presented a paper entitled “Real earnings management practices for meeting earnings benchmarks: Indian evidence” in 6th IIMA International Conference on Advanced Data Analysis, Business Analytics and Intelligence held at IIM Ahmedabad on April 06-07, 2019.

Presented a paper entitled “Real earnings management: a review” in 9th Conference on Excellence in Research and Education held at IIM Indore on May 04-07, 2017.

[short_description] => [is_director] => 0 [is_faculty] => 1 [faculty_type] => 1 [banner_image] => Image-b_38809.jpg [social_links] => )

Contact


Education


Ph.D. Accounting and Finance University Business School, Panjab University, Chandigarh (2021)

Masters in Commerce Hons. in Accounting & Finance University Business School, Panjab University, Chandigarh (2013)

Bachelor in Commerce D.A.V. College, Abohar, Punjab (2011)

The cornerstone of a healthy economy is knowledgeable human capital. One of the key forces behind the growth of human capital is education and training. In this process, the teaching profession is crucial. With these guiding principles, I made the decision to pursue a career in education while still a student.

Management education entails several domains: accounting, finance, marketing, human resource, operations, and strategy. I opted for specialization in accounting and finance because it is the measurement discipline, and its knowledge is nearly indispensable in all the domains of management. By understanding the dynamics of measurement one can exercise informed decision-making and can better serve the different management functions. I enjoy teaching accounting and finance, and create interactive learning environment by adopting Case Study Method of teaching.

My doctoral research is in the area of Real Earnings Management. Particularly, the contribution of my doctoral research to the literature is that it highlights real earnings management practices undertaken through specific discretionary expenses by the managers of Indian Companies when they face motivation to meet earnings benchmarks and documents negative future performance implications of the same. I am passionate for quality research and well versed in conducting research, analyzing data in various software’s (including EViews and R Studio), managing databases, and preparing reports in a scientific manner. I also participated in the peer review process of Vision: The Journal of Business Perspective and South Asian Journal of Management.

Publications

 

  • Gill, S., Arora, T.S., and Gandhi K. (2022). Tax Rate Motivated Profit Shifting and Base Erosion by Multinational Corporations: Indian Evidence. International Journal of Emerging Markets. (Published online on November 7, 2022) [Scopus Indexed; Web of Science Indexed-Social Science Citation Index; ABDC ‘B’ Category].
  • Gandhi, K. (2021). Financial distress, earnings benchmark, and earnings management practices. Vision: The Journal of Business Perspective. (Published online on June 7, 2021) [Scopus Indexed; Web of Science Indexed- Emerging Sources Citation Index; ABDC ‘C’ Category]
  • Gandhi, K. (2020). Real earnings management practices for meeting earnings benchmarks: Indian evidence. DECISION, 47(3), pp. 265-291. [Web of Science Indexed- Emerging Sources Citation Index]
  • Anand, M., Singh, J., & Gandhi, K. (2018). An Empirical Study on the Relevance of Advertising, Sales Promotion, R&D and Training and Development Expenses on Firm Value in the Indian Context. South Asian Journal of Management, 25(3), pp. 7-31. [ABDC ‘C’ Category]
  • Gandhi, K. (2018). Real earnings management: a critical review of literature. Prajnan: Journal of Social and Management Sciences, XLVII(3), pp. 255-282. [UGC CARE Listed]

Conferences Presentations

Presented a paper entitled “Financial distress, earnings benchmark, and earnings management practices” in Research Conference on Financial Distress, Bankruptcy, and Corporate Finance; held at IIM Ahmedabad on August 9-10, 2019.

Presented a paper entitled “Real earnings management practices for meeting earnings benchmarks: Indian evidence” in 6th IIMA International Conference on Advanced Data Analysis, Business Analytics and Intelligence held at IIM Ahmedabad on April 06-07, 2019.

Presented a paper entitled “Real earnings management: a review” in 9th Conference on Excellence in Research and Education held at IIM Indore on May 04-07, 2017.

Enquire Now