... sensitivity Political connections Emerging market India Geopolitical risk (GPR) encompasses uncertainties and potential disruptions arising from events such as wars, terrorism and interstate conflicts, which can destabilize international relations and affect global economic development (Caldara...

... actions and how global SDGs are represented at a local level. Design/methodology/approach The authors examine SDG policies and practices in India, a developing nation for which SDG success would be transformative, particularly for areas designated as Aspirational Districts. Specifically...

... of controlling shareholder share pledging to obtain a loan on a specific accounting policy choice, namely, conservatism. Design/methodology/approach The paper uses a large data set from India comprising 14,786 firm years consisting of 1,570 firms belonging to 58 industries for a period of 11 years (2009–2019...

...Dhanushika Samarawickrama; Pallab Kumar Biswas; Helen Roberts Purpose This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate...

... (B4As) on client firms’ audit quality varies across firms’ life-cycle stages. Design/methodology/approach The sample comprises 1,813 firm-year observations in India’s emerging economy from 2011 to 2020. The Modified Jones model and Jones (signed, unsigned) model are used to compute discretionary...

...Pawan Taneja; Ameeta Jain; Mahesh Joshi; Monika Kansal Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial...

..., the present study is a first of its kind to analyse the carbon credit disclosure practices in the context of a developing country. Table II. Certified emission reductions (CERs) issued to India Type of project activity Kyoto Protocol Period 1 Kyoto Protocol Period 2 Total CERs issued...