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Journal Articles
VILAKSHAN - XIMB Journal of Management (2026) 23 (1): 145–167.
Published: 20 November 2025
...Manu Abraham Purpose This study aims to investigate the role of the ESG framework in regulating the accrual and real-based managerial discretionary practices in the first ESG-based index (Nifty ESG 100 index) in India. Design/methodology/approach The modified Jones Model and Roychowdhury...
Journal Articles
VILAKSHAN - XIMB Journal of Management (2025) 22 (2): 217–233.
Published: 09 October 2024
..., 2024). In India, the MSME sector is a vital component of the economy due to its significant contribution to the country’s output, employment and entrepreneurial base. With a vast network of around 63.4 million units spread across the nation, the MSME sector contributes approximately 31.83% of India’s...
Journal Articles
VILAKSHAN - XIMB Journal of Management (2024) 21 (2): 200–209.
Published: 08 April 2024
... the competitiveness of Indian and Chinese textile and clothing exports. Findings The results indicate that China’s textiles and garments sector holds a greater proportion of the global market compared with India. India has a robust comparative advantage in silk, carpets, and cotton post-MFA. Vegetable textile...
Journal Articles
VILAKSHAN - XIMB Journal of Management (2023) 20 (1): 42–58.
Published: 09 July 2021
... in India. Hence, the present study is unique because it breaks the MB ratio down into growth and mispricing components and examines the impact of each of these components on corporate investment. Market valuation Corporate investment Stock mispricing India 24 01 2021 20 04 2021 29...
Journal Articles
VILAKSHAN - XIMB Journal of Management (2021) 18 (1): 26–41.
Published: 31 December 2020
... in India? RQ2. Is there any significant difference as to why employees decide to work for and stay with their employers in context to demographic variables? 10 08 2020 10 09 2020 15 10 2020 28 10 2020 01 11 2020 12 11 2020 © Mohammad Yameen, Shubhangi...

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