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Manish Bansal
Manish Bansal
Assistant Professor (Grade – II)
Area:
  • Accounting & Finance

manish.bansal[at]iimranchi.ac.in


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

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)

National/ International Teaching/ Research Experiences

  • 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) 

Research Areas

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

Current Research Interests:

  • Mandatory CSR and Earnings quality
  • Intertemporal Tests of Forensic Algorithms
  • Driving Complaince under the Mandate -  The role of  CSR committee
  • Diffusion of CSR Commitment Among Firms – A Mimetic Isomorphism Perspective
  • Earnings management contagion: Evidence from institutional equivalence

Professional Affiliation:


  • Member, American Accounting Association (USA) and Indian Finance Association (India). 
  • Reviewer of Journal of International Accounting, Auditing and Taxation, Journal of Accounting in Emerging Economies, and Journal of Financial Economic Policy.



Publications/ Articles/ Cases

Journal Publications:
  • Manish Bansal and Ashish Kumar (2021), “Do high-quality standards ensure higher accounting quality? A study in India”, Accounting Research Journal.
  • 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), "Impact of corporate life cycle on misclassification practices : Evidence from IFRS adoption in India", Journal of Applied Accounting Research.
  • 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 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 (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 (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), "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?” (with Ajay Adhikari and K.N Badhani).
  • 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

  • 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.