Purpose – The purpose of this study is to assess the students' perception about the importance of incorporating environmental reporting practices, standards, and other issues in Management Accounting course. Design/methodology/approach – Environmental issues provide a unique, timely, and...

Purpose – The purpose of this paper is to identify the existing status of environmental disclosure practices in Indian core sector companies. Design/methodology/approach – Waste disposal costs and other environmental liability costs are crucial information to be disclosed by core sector...

This paper examines the various research studies undertaken in the Indian and international context highlighting the effect of various fundamental factors on the behaviour of the stock market. This paper tries to identify the critical variables which have a significant effect on stock price...

Purpose: This study broadly attempts to explore adaptive or dynamics patterns of calendar effects existed in the cryptocurrency market as per the adaptive market hypothesis (AMH) framework. Another agendum of this study is to investigate the quantum of extra returns which may result from the...

Purpose: The purpose of this paper is to investigate the effect of corporate governance on both accrual-based and real earnings management practices in select firms of the two world's largest economies, i.e. India and China. Design/methodology/approach: The study has implemented a feasible...

Purpose: The purpose of this paper is to investigate the significance of board gender diversity (BGD) on the firm's intellectual capital (IC) performance of 272 Indian firms listed on the National Stock Exchange during 2007–2019. Considering the recent regulatory amendment by the Indian...

Purpose: The purpose of this paper is to understand investment intention of prospective individual investors in a developing country (i.e. India) by using the “Theory of Planned Behaviour” (TPB) (where perceived behavioural control has been replaced with financial self-efficacy, FSE) and...

Purpose: The purpose of this study is to analyse the mediation effect of psychological biases, namely, financial risk tolerance (FRT) and financial overconfidence on the relationship between personality traits of individual investors and their investment performance (perceived) in the context...

Purpose: This study aims to explore and comprehend the reasons behind individual investors’ intention towards socially responsible investment (SRI) in the Indian stock market along with examining the validity of the theory of reasoned action (TRA) model to predict such phenomenon in the...

Purpose: The purpose of this paper is to clarify the relationship between an individual investor’s personality trait and his perceived investment performance. It proposes a novel conceptual framework that integrates social influence (as a moderating construct) and outlines the role of...