... blockchain adoption are not clear, particularly in India. Thus, this study aims to investigate and evaluate accountants’ intention to adopt blockchain technology in accounting activities. Design/methodology/approach This study examined and assessed accountants’ intention to use blockchain in accounting...

... reporting Integrated thinking Institutional creativity Early adopter Enterprise risk management Materiality Insurance company India UK The practical execution of IR is challenging. IR is a complex process involving a “sequence of activities rather than merely an outcome in the form...

... create income-increasing DAAC in the financial statements published before the public offerings. In the Indian context, no particular study examines the IPO-year quality of earnings. Based on a review of earnings, management literature (Stolowy and Breton, 2004) and weak institutional structure in India...

... examines such rounding-up patterns under different scenarios such as companies varying across different time periods, income size, market capitalization, industries, initial public offering and earnings news. Design/methodology/approach – All 1,707 companies listed on National Stock Exchange of India...

...Jan Smolarski; Neil Wilner; Weifang Yang Purpose The purpose of this paper is to examine the use of financial information and valuation methods among private equity funds in Europe and India. The authors analyze differences in the choice of valuation methods and how the use of financial...