Prof. Manu Abraham

Assistant Professor

Manu Abraham is an aspiring academician and researcher with a focused interest in corporate finance, taxation, accounting and sustainability. Manu has submitted his Ph.D. thesis titled “Regulatory Interventions and Earnings Management: Evidences from IPO Grading, Sustainability Integration, and Corporate Tax Reforms in India” at School of Management Studies, Cochin University of Science and Technology (CUSAT). He has completed his Master of Business Administration from Pondicherry Central University and Bachelors and Master in Commerce from University of Calicut. Manu has cleared UGC – NET (National Eligibility Test) and Secured Junior Research Fellowship (JRF) in 2019.

His research contributions have published multiple SCOPUS, ABDC, Web of Science and UGC CARE indexed journals, including Macroeconomics and Finance in Emerging Market Economies, American Journal of Business, UCJC Business and Society Review, NMIMS Management Review, LBS Journal of Management Research, and Vilakshan. He has also presented research papers in premier institutions including IIT Delhi, IIM Indore, and IIM Bangalore and CSIBER Kolhapur.

He is a life member of Indian Society for Training and Development (ISTD) – Kochi Chapter and Kerala Sahitya Academy Library – Thrissur Chapter.

  • D. in Finance from Cochin University of Science and Technology (CUSAT) – (Thesis Submitted)
  • Master of Business Administration (M.B.A) in Finance from Pondicherry University
  • Master of Commerce (M. Com) in Marketing from University of Calicut
  • Bachelor of Commerce (B. Com) in Finance from University of Calicut
  • Bachelor of Commerce (B. Com) in Co-operation from University of Calicut

  • Assistant Professor at Naipunnya Institute of management and information technology (NIMIT)
  • Accountant at S & S Associates, Kochi

Corporate Finance, Taxation, Accounting, Sustainability

  • Does discretionary earnings management more common among Indian companies around their IPOs?. (2023). Macroeconomics and Finance in Emerging Market Economies, 18(1), 158- 177. https://doi.org/10.1080/17520843.2023.2257047. (SCOPUS Q3, Web of Science, ABDC)
  • Tax-Induced Earnings Management in an Emerging Market: The Moderating Role of Leverage and Corporate Governance (2026). UCJC Business and Society Review. https://doi.org/10.57087/ucjcbsr.2026.23.88.5003. (SCOPUS, Web of Science)
  • Managerial opportunism during the ESG and non-ESG era: insights from an emerging economy. (2025). American Journal of Business, 40(4), 184-201. https://doi.org/10.1108/AJB- 02-2025- 0035. (Web of Science Q3, ABS)
  • Shariah compliance and earnings management: insights on reporting transparency and financial stability (2024). UCJC Business and Society Review (Formerly Known as Universia Business Review), Vol. 21 No. 81, pp. 132-197. (SCOPUS, Web of Scinece)
  • Do the ESG performance metrics mitigate managerial discretion? Insights from Nifty ESG 100 index. Vilakshan-XIMB Journal of Management, 1-23. (Emerald, UGC CARE)
  • Interpreting the decades of earnings management. (2025). LBS Journal of Management & Research, 23 (1): 121–139. https://doi.org/10.1108/LBSJMR-03-2024-0015. (Emerald, UCG CARE, EBSCO)
  • Do the Sustainability Metrics Curtail Managerial Opportunism? Evidence from an Emerging Market (2026). NMIMS Management Review, 09711023251403270. (SAGE open, UGC CARE, EBSCO)
  • Decoding the Decades of Earnings Management. (2024). National Journal of Commerce and Management (NJCM), 10 (2), 58-74. (UGC CARE)

  1. Paper titled ‘Earnings management in the grading and the non-grading era’ in the 5th International Conference on Financial Markets & Corporate Finance, held during 6th to 8th July 2023, organized by DMS at the Indian Institute of Technology, Delhi.
  2. Paper titled ‘Interpreting the Decades of Earnings Management’ in the 13th edition of Conference on Excellence in Research and Education (CERE), held during 9th to 11th June 2023, at the Indian Institute of Management, Indore.
  3. Paper titled ‘Impact of ESG Framework and Credit Rating Mechanism on Managerial Discretionary Practices: Evidence from an Emerging Market’ in the International Sustainability Conference- Advancing the global business narrative: Business, Policy and Social Imperatives, held during 24th to 26th April 2025, organized by SCMC at the Indian Institute of Management, Bangalore.
  4. Paper titled ‘Exploring the Decades of Research on Earnings Management: A longitudinal Bibliometric Analysis’ at the international conference on ‘Global Challenges and Vitality Solutions’ (Life, People, Product & Systems) organized by Chhatrapati Shahu Institute of Business Education and Research (CSIBER), Kohlapur during 22nd and 23rd November 2024.
  5. Paper titled ‘Managerial opportunism around tax rate changes: The Moderating Role of Leverage and Corporate Governance at the International Conference on Management Research Sahrdaya- SIMS 2025 (ICMRS’25) held at Sahrdaya Institute of Management Studies (SIMS), Kerala during 12th and 13th of June 2025.
  6. Paper titled ‘Earnings Management Behavior of Shariah-compliant Companies in India’ at the International Conference on Management and Technology, 2023, held from 29th to 31st March 2023 at the School of Management Studies, Cochin University of Science and Technology (CUSAT), Kerala.

  1. UGC National Eligibility Test (NET)
  2. UGC Junior Research Fellowship (JRF)
  3. Secured APTIS English Proficiency Certification from British Council
  4. Diploma in Sales Tax Practice from Kerala State Rutronix
  5. Diploma in Computer Application from Kerala State Rutronix (2018)
  6. Communicative English Training Certification from Additional Skill Acquisition Program (ASAP) by Govt. of Kerala
  7. Tally ERP 9 Certification – Tax Study Centre, Kerala
  8. Certificate in Web Designing from C-DIT by Govt. of Kerala