In today’s globalized economy, Mergers and Acquisitions (M&A) are being increasingly used the world over for improving the competitiveness of companies through gaining greater market share, broadening the portfolio to reduce business risk for entering new markets and geographies, capitalizing...

The growing global concern towards corporate environmental disclosure has led to the voluntary reporting of environmental information by Indian companies as well. However, the nature and content of disclosure vary across industries and firms, and these variations can be attributed to various...

In order to survive and grow in the global economy, it is necessary to know the factors affecting the capital market. This study is carried out to see how this phenomenon is taking place in India. It is an attempt to predict investors’ return through company financial analysis. Company...

This paper has two main objectives. The first is to analyze the explanatory paragraphs of the audit opinions and footnotes to the financial statements of 112 US bankrupt companies under SAS No. 59 for the years 2001, 2002 and 2003. The other objective is to present the Going-Concern (GC)...

This paper examines and analyzes the use of Multivariate Regression Analysis (MRA) as a forecasting tool. The authors attempt to test the capability of the multivariate regression model to forecast the prices of stocks classified as ‘A-Group’ by the Bombay Stock Exchange (BSE). Researchers...

The present paper examines the gender balance in accounting education and profession. The existence or non-existence of gender balance has been analyzed based on the primary data collected from the employees and employers of different accounting firms and organizations around Gaborone as well as...

‘Fair value’ of an asset or a liability refers to the amount at which such an asset could be exchanged, or the liability settled, between knowledgeable, willing parties, in an arm’s length transaction. Although the growing irrelevance of historical cost-based accounting numbers in the...

This paper attempts to enhance the stock selection process by employing value-based investment criteria to select stocks in the Indian stock market. Neural networks are used to identify stocks for the portfolio which are likely to outperform the market, given the fundamental accounting...

In ‘K-economy’, intangible assets are playing an important role in the creation and maximization of wealth of shareholders. The investors also attach greater significance to such assets in evaluating their investments in different companies. This study examines the voluntary disclosure...

“Accounting is as old as money itself”. Chanakya in his Arthashastra emphasized on the existence and the need of proper accounting and auditing. However, modern system of accounting owes its origin to Pacioli who lived in Italy in the 18th century. In those early days, business transactions...