... independence are associated with increased FR, raising questions about the effectiveness of nominally independent directors. Corporate governance Ownership structure Promoter ownership Institutional investors Foreign ownership Firm risk-taking Emerging markets India While the literature has...

...Biswajit Ghose; Jyoti Borgohain; Najul Laskar Purpose This study investigates the relationship between leverage and accrual-based earnings management (AEM) in India. It further examines how leverage affects upward and downward AEM. Design/methodology/approach The study employs a system...

... that the Reserve Bank of India (RBI) should explore opportunities to consolidate small and mid-sized banks, encourage the entry of new players and stimulate innovation to preserve a balanced distribution of market power. Additionally, it highlights the importance of promoting fintech investment, advising large...

.... Originality/value This study contributes novel empirical evidence from India’s unique CSR regulatory environment. It highlights that while mandated CSR compliance enhances creditworthiness, excess CSR investment does not yield incremental reputational benefits. These findings refine our understanding...

...Priya Mandleshwar Purpose The current study examines the impact of regulation by the Securities and Exchange Board of India (SEBI), which mandates the disclosure of the Dividend Distribution Policy (DDP) for the top 500 listed companies in India. The objective is to analyze whether mandatory DDP...

... This study uses a unique dataset from the Reserve Bank of India (RBI) for 2016–2022 and constructs a novel Fintech Index through textual analysis of each bank’s annual reports. The study uses Ordinary Least Squares (OLS), fixed-effect model with Driscoll and Kraay’s standard errors and System Generalized...

... influence as additional constructs. Design/methodology/approach Primary data were collected using self-administered questionnaires from 534 potential investors in India. The data were analyzed using partial least square structural equation modeling. Findings The study showed that factors...

..., this is the first study to empirically identify the determinants of dividend omission and cut in the unique setting like India where dividend taxation had undergone a significant change. Samveg Patel can be contacted at: samveg26@gmail.com 13 06 2024 03 08 2024 21 08 2024 © Emerald...

...-use rights only Working capital management Efficiency Slack-based measure Data envelopment analysis Manufacturing India A firm’s performance coupled with global assembly grids in a supply chain is swayed by radical shifts in business cycles and changes in firm or industry-specific...

... India. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only C23 C26 G34 L25 The main purpose of this study is to examine the impact of gender diversity on firm performance (FP) in the Indian context. During the past few decades, the impact...

...Ravinder Singh; C.P. Gupta; Pankaj Chaudhary Purpose The purpose of this paper is to investigate the relationship between dividend policy and the life cycle of firms in India. In addition, this study intends to examine the variation in dividend behaviour over the life cycle of a firm. The study...

...@iimranchi.ac.in 17 11 2022 25 01 2023 21 03 2023 29 03 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Classification shifting Interest covenants Audit quality India The misclassification of non-operating revenue...

... is the corresponding author and can be contacted at: sainidiksha252326@gmail.com CEO confidence Firm performance Board independence Behavioral biases Decision-making India Previous scholarly work illustrated that the effect of CEO confidence on business performance is a multifaceted phenomenon...

... uses a random effect model based on the results of the Hausman test and the Breusch-Pagan test to investigate its objectives. Findings Carbon productivity has a favorable impact on firms' financial performance in India, indicating that firms may gain competitive advantages by minimizing carbon...

...Prashant Kumar Gupta; Seema Sharma Purpose This paper compares the impact of corporate governance determinants of asset quality between India’s public and private sector banks. The article identifies which corporate governance determinant is better utilized between the two sectors. The findings...

...Taruntej Singh Arora; Suveera Gill Purpose There is growing empirical evidence in context of the developed countries that greater tax aggressiveness of companies is associated with higher incentives to their executives. However, the same cannot be extended to emerging economies like India due...

... for the well-known value effect? (c) Does the low-risk effect prevail in long-only portfolios? Design/methodology/approach The study is based on all the listed stocks on the National Stock Exchange (NSE) of India from December 1994 to September 2018. It classifies them into 11 Global Industry...

... relationship between corporate tax aggressiveness and firm value in India, whilst the analysis on the moderating effect of corporate governance strength on this relationship revealed a mix of significant and insignificant results. These results were robust to an alternate specification of the corporate...

.... Practical implications The results suggest that investors conduct a comprehensive review of the items of financial statements before using them in their portfolio valuation. It suggests auditors check the basis of revenue classification and standard-setting authorities, like ICAI in India, to make more...

... analysis to study the long-term dependencies between sovereign bonds and sectoral indices of India. The authors further construct and evaluate the performance of three portfolios constructed on the basis of Hurst standard deviation (SD) – global minimum variance (GMV), most diversified portfolio (MDP...