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Rajat Sharmacharjee

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Open access Sep 2026

Financial Distress and Earnings Manipulation in India’s Nifty Metal Sector: A Forensic Accounting Assessment

Financial distress and earnings manipulation are widely linked by theories, but are rarely analyzed jointly with firm-level control variables in emerging markets. This study analyses the relationship among 14 firms in the Nifty metal sector listed on the NSE from FY2025 to FY2026, applying Altman’s Z-score and Beneis...

Ritesh Sahani, Rajat Sharmacharjee · 0 citations

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