Editorial

Editorial by Gurumurthy Kalyanaram COVID 19: Forecast of the diffusion by Gurumurthy Kalyanaram Covid-19 pandemic has devastated economies and societies. Forecasting the diffusion of the virus has been challenging. Over the last four months, several empirical models have been built. We present them here in very abbreviated manner. Then I discuss my own forecasts for Read More …

Enhancing Competitiveness of Unregistered Manufacturing Units

Abstract A firm’s competitiveness is now a compulsion, not an option, in the present competitive world. Firms’ competitiveness is desirable, not only for optimal utilisation of resources, but also to maintain the livelihood of millions in a sustainable way. The present study is based on the primary firm level survey in different clusters. The objective Read More …

India’s Fiscal Policy and Monetary Policy – are they complementary or competitive in nature?

Acknowledgement: This paper was presented in the ‘International Accounting, Finance, Economics and Banking Conference’ organised by FLAME University, Pune in association with Indian Accounting Association Research Foundation on 17-18 December 2017. I am thankful to the reviewers for their inputs and comments for further developing my paper. Abstract Based on the available data, it is Read More …

Earnings Management and Financial Distress: An Analysis of Indian Textile Companies

Abstract Earnings management has been a topic of concern amongst practitioners and regulators in recent times. It has received considerable attention from academic researchers across the globe. This study aims to explore the linkage between earnings management and financial distress by using a sample of 30 financially distressed textile firms in India during the period Read More …

Post M&A Long Run Share Price Performance of Indian Acquiring Banks

Abstract This study attempts to investigate the impact of Mergers and Acquisitions (M&A) deals on shareholder wealth creation using Buy and Hold Abnormal Returns (BHAR) in order to understand the investor experience and capture investment goals of investors. This study was conducted with respect to 21 M&A announcements in the Indian Banking sector. BHAR estimate Read More …

A study on privacy concerns across social networking sites: An Indian perspective

Abstract Various past studies on online privacy have described different aspects of users’ privacy concerns. The objective behind this paper is to build up empirical evidence between existing theories with subsequent reactions from users utilising social networking sites. An online survey of 352 social networking users was conducted whereby respondents were asked to respond on Read More …

Organisational Commitment – a sign of survival of workforce during Mergers and Acquisitions

Abstract A constantly changing business environment has led to numerous mergers and acquisitions (M&As) in the banking sector with the aim for survival and growth. The fallout of M&As is changing employee behavior. Numerous studies have observed that M&As, or even simply an announcement of one, has resulted in lower employee commitment towards the organisation. Read More …