Our Faculty

Manish Bansal

Assistant Professor
  • Ph.D. – IIM Kashipur (in Accounting)
  • Master of Commerce – Guru Nanak Dev University, Amritsar (Gold Medallist)

Dr. Manish Bansal is an Assistant Professor in the Accounting and Finance Area at the Indian Institute of Management Ranchi since July 2021. He is a Fellow (Ph.D.) of the IIM Kashipur and received an M.Com degree with distinction (Gold Medalist) from the Guru Nanak Dev University, Amritsar, Punjab. He received the ‘Best Research Paper Award’ from the Academy of Global Business Advancement and was awarded the ‘Brilliant Performance Award’ by Indian Accounting Association for three consecutive years. He thrice qualified for the UGC-Junior Research Fellowship in Commerce.

His current research interests are in the areas of International Financial Reporting Standards (IFRS), Earnings Quality, Audit Quality, Forensic Algorithms, Integrated Reporting and Corporate Social Responsibility in emerging markets. Working in these areas, he had opportunities to present research papers at various refereed National and International conferences organized by the American Accounting Association, Indian Finance Association, Seoul National University, University of Malaysia, IIMA, IIMB, and IIMC. His research has appeared in various accounting journals of repute, such as the Journal of Contemporary Accounting and Economics; Journal of Accounting Literature; Australian Journal of Management; Journal of International Accounting, Auditing, and Taxation; Review of Accounting and Finance; Journal of Corporate Accounting and Finance, Journal of Applied Accounting Research; Journal of Accounting in Emerging Economies; Accounting Research Journal; Pacific Accounting Review; Asian Review of Accounting; International Journal of Accounting and Information Management, Journal of Asset Management and many others. Dr. Bansal serves as a reviewer of various renowned accounting and finance journals, and chaired sessions at many international conferences.

He teaches courses on Financial Reporting and Analysis, Managerial Accounting, and Financial Markets. He offers ‘Forensic Accounting’ and ‘Project and Infrastructure Finance’ to MBA and working executives. He offers ‘Empirical Issues in Accounting Research ‘ to Doctoral Students. Dr. Bansal is well conversant with Panel data regression Modeling, Difference-in-Difference (DiD), Triple DiD, Regression discontinuity Design (RDD), Multivariate RDD, and propensity score matching (PSM) techniques. He has taught the same in various Management Development Programmes and Faculty Development Programmes. He believes in the concept of ‘learning by doing’ and adopts the same through his experiential learning pedagogy.

Teaching Areas

  • Financial Accounting (MBA)
  • Management Accounting (MBA)
  • Financial Statement Analysis and Forensic Accounting (MBA)
  • Financial Markets (MBA)
  • Project and Infrastructure Finance (Executive MBA)
  • Empirical Issues in Accounting Research (Doctoral)

Experience

    Teaching Experience
  • Assistant Professor, Accounting and Finance, Indian Institute of Management Ranchi (July 2021 – Present)
  • Assistant Professor, Commerce and Business Administration, DAV College, Amritsar (July 2015 – June 2017)
    Administrative responsibilities
  • Chairperson, Research and Publication Ethics Committee
  • Associate Editor, IIM Ranchi Journal of Management Studies
  • Standard Owner for AACSB Standard 4 (Curriculum)
  • Member, Research and Publication Ethics Committee (2022-23)
  • Member, Doctoral Programme Committee (2021-23)
  • Member, Internal Personnel Committee (2021-23)
  • Member, Institutional Ranking Committee (2021-23)
    Programme Director
      Long Duration programme (LDP)
    • Advanced General Management Programme
    • Investment Banking and Capital Markets
      • Management Development Programme (MDP)
    • Finance for Non-Finance Executives
    • Executive Leadership Development Programme
    • Strategic Financial Management for Executives
    • Project Management and Finance Foundations
      • Faculty Development Programme (FDP)
    • Advanced panel data modelling

Research Area

  • Earnings Management
  • International Financial Reporting Standards (IFRS); Forensic Accounting and Investigative Standards (FAIS).
  • Creative Accounting and Taxation
  • Mandatory Corporate Social Responsibility
  • Money laundering, GST Scams, Bill Trading.
  • Integrated Reporting.

Current Research Interests

  • Mandatory CSR spending
  • Audit firm rotation/switching and Audit quality
  • Intertemporal Tests of Forensic Algorithms
  • IFRS 16 and 10 (Ind AS 116 and 110)

Professional Affiliation

  • Member, American Accounting Association (USA) and Indian Finance Association (India).
  • Reviewer of Auditing: A Journal of Practice & Theory, China Accounting and Finance Review; Journal of International Accounting, Auditing and Taxation, Journal of Accounting in Emerging Economies, and Journal of Financial Economic Policy.

Publications

Journal Publications:

  • Manish Bansal (2023), “Earnings management: a three-decade analysis and future prospects”, Journal of Accounting Literature.
  • Manish Bansal (2023), “Culture Clash or Collaboration? Unraveling the role of Hierarchical Organizational Culture in IFRS Adoption”, Managerial and Decision Economics.
  • Manish Bansal (2024, “Does integrated reporting offer firms more legitimacy?” Journal of Applied Accounting Research.
  • Manish Bansal (2024), “Do CSR practices affect perceived market performance through compliance status? Evidence from a quasi-natural experiment in India”, International Journal of Productivity and Performance Management.
  • Manish Bansal and Ashish Kumar (2021), “Do high-quality standards ensure higher accounting quality? A study in India”, Accounting Research Journal.
  • Manish Bansal (2023), “IFRS diffusion and earnings quality: The moderating role of IFRS specialists”, Journal of Corporate Accounting and Finance.
  • Manish Bansal (2023), “Do credit market incentives drive classification shifting in emerging marktes?” International Journal of Accounting and Information Management.
  • Manish Bansal, Ashish Kumar and Asit Bhattacharyya (2022), “Predictors of revenue shifting and expense shifting: Evidence from an emerging economy”, Journal of Contemporary Accounting and Economics.
  • Manish Bansal (2022), “Do shifting practices vary across firm life cycle?” Australian Journal of Management.
  • Manish Bansal (2023), “One woman director mandate and earnings quality: Role of financial expertise and woman presence on the audit committee”, Asian Review of Accounting.
  • Manish Bansal (2023), “Debt covenants and classification shifting: moderating role of audit quality”, Managerial Finance.
  • Manish Bansal (2023), “Unpacking the drivers of earnings management in CSR firms: Influence of investor risk perception”, International Journal of Disclosure and Governance.
  • Manish Bansal and Asgar Ali (2022), “Betting against real earnings management”, Asian Review of Accounting.
  • Manish Bansal (2022), ” Impact of mandatory CSR spending on strategic brand building levers : Evidence from a quasi-natural experiment in India “, Managerial and Decision Economics.
  • Manish Bansal (2022), “Impact of corporate life cycle on misclassification practices : Evidence from IFRS adoption in India”, Journal of Applied Accounting Research.
  • Manish Bansal and Vivek Kumar (2021), “Forcing Responsibility? Examining earnings management induced by mandatory corporate social responsibility: Evidence from India”, Review of Accounting and Finance.
  • Manish Bansal and Hajam Abid Bashir (2021), “Business strategy and classification shifting: Indian Evidence”, Journal of Accounting in Emerging Economies.
  • Manish Bansal and Asgar Ali (2021), “Differential impact of earnings management on the accrual anamoly”, Journal of Asset Management.
  • Manish Bansal, Ashish Kumar, and Vivek Kumar (2022), “Gross profit manipulation in emerging economies: Evidence from India”, Pacific Accounting Review .
  • Manish Bansal, Ashish Kumar, and K.N Badhani (2021), “Do Indian firms engage in classification shifting to report inflated core earnings?”, Managerial Finance.
  • Ajay Adhikari, Manish Bansal, and Ashish Kumar (2021), “IFRS convergence and accounting quality: India A case study”, Journal of International Accounting, Auditing, and Taxation .
  • Manish Bansal and Sarath Sastry (2023), “Institutionalization of CSR commitment: A Mimetic Isomorphism perspective”, Asian Journal of Business Ethics.
  • Manish Bansal (2022), “Earnings Management Contagion: Evidence from Institutional Equivalence”, Asian Journal of Accounting Research.
  • Manish Bansal (2022), “Investigating the disclosure compliance of Basel III in emerging marktes”, Journal of Financial Regulation and Compliance.
  • Manish Bansal (2021), “Influence of firm size and firm age on shifting practices: An empirical evidence from Indian listed firms”, Journal of Financial Reporting and Accounting.
  • Manish Bansal (2022), “Expense shifting and revenue shifting in the income statement: Substitutes or Complements?” South Asian Journal of Business Studies.
  • Manish Bansal (2022), “Economic consequences of IFRS: Evidence from phased manner implementation in India” Journal of Asia Business Studies.
  • Manish Bansal (2023), “Corporate social responsibility and revenue misclassification: Evidene from India”, Asian Academy of Management Journal of Accounting and Finance
  • Manish Bansal (2021), “Do firms prefer one form of accounting gimmick over other to meet peer performance?”, Asian Journal of Accounting and Governance.
  • Manish Bansal (2021) “Board independence and earnings management: Influence of family business generation”, Journal of Asia Business Studies.
  • Manish Bansal, Asgar Ali and Bhawna Chaudhury (2021), “Real earnings management and stock returns: Moderating role of cross-sectional effects”, Asian Journal of Accounting Research.
  • Manish Bansal, Taab Ahmad Samad and Hajam Abid Bashir (2021), “The sustainability reporting-firm performance nexus: Evidence from a threshold model”, Journal of Global Responsibility .
  • Asgar Ali and Manish Bansal (2021), “ Impact of upward and downward earnings management on stock returns”, South Asian Journal of Business Studies.
  • Hajam Abid Bashir, Manish Bansal and Dilip Kumar (2022), “Predictive view of the value relevance of earnings in India”, Journal of Financial Reporting and Accounting.
  • Manish Bansal (2022), “The impact of Board Independence on Earnings Management: Evidence from Indian Family firms”, Journal of Accounting, Business, and Management.
  • Manish Bansal (2023), “Factors affecting the choice of core earnings management tool”, Asian Academy of Management Journal.
  • Manish Bansal (2022), “Multidimensional impact of Covid-19 on the Indian education sector”, Management and Labour Studies.

Working papers:

  • “Mandatory CSR Spending: An Opportunity for Brand-Building or a Quasi-Tax?”

Conferences:

  • 8th International Accounting Conference 2021, American Accounting Association.
  • International Conference on Accounting Standards and Creative Accounting 2021, World Academy of Science, Engineering, and Technology, London, United Kingdom.
  • Research Seminar Series 2021, Seoul National University, South Korea.
  • 30th Eurasia Business and Economics Society 2020, University of Malaysia, Malaysia.
  • 10th India Finance Conference 2021, Indian Institute of Management Bangalore
  • 9th India Finance Conference 2019, Indian Institute of Management Ahmedabad.
  • 7th PAN IIM World Management 2019, Indian Institute of Management Rohtak.
  • 16th AGBA’s Annual World Congress 2019, Millikin University, USA.
  • 8th India Finance Conference 2018, Indian Institute of Management Calcutta.
  • 6th PAN IIM World Management Conference 2018, Indian Institute of Management Bangalore.
  • 1st Management Education and Research Colloquium (MERC), Indian Institute of Management Kashipur.

Awards

  • Received ‘N. L. Dalmia Best Paper Award’ at the 12th India Finance Conference for a paper titled ‘Value Relevance of Consolidated Financial Statements: Empirical Evidence from the Adoption of Ind AS 110’ co-authored with Mr. Santosh Dutta.
  • Awarded ‘Best Research Paper Award’ at AGBA’s 16th World Congress 2019.
  • Awarded Gold Medal by the Guru Nanak Dev University, Amritsar in graduation.
  • The Junior Research Fellowship (JRF) by the UGC, Government of India.
  • Awarded ‘Brilliant Performance Award’ by Indian Accounting Association in 2013.