... 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...

... Integrated thinking Institutional creativity Early adopter Enterprise risk management Materiality Insurance company India UK Globally, integrated reporting (IR) has gained importance to manifest “integrated thinking” to address the growing concerns regarding the sustainability of firms (COSO...

... to examine the relationship between the quality of earnings of the IPO firm and long-term earnings and market performance. © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only India Market performance Earnings management Initial public...

... 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...