Purpose: This paper aims to gauge the quality of risk disclosure in 3,872 annual reports of Indian corporates, using a risk disclosure index (RDI) developed to capture both quality and quantity of risk disclosures. Design/methodology/approach: Focussing on 69 risk items, the paper uses manual...

Purpose: The purpose of this paper is to examine the impact of cross-border acquisitions (CBAs) on the financial and operating performance of acquiring firms from emerging economies in the long-term; the acquiring firms have been segregated into frequent (multiple) and first-time (single)...

Purpose: The purpose of the study is to gain insights into the post-acquisition integration practices of Indian multinational companies involved in cross-border acquisitions. Design/methodology/approach: The study is based on the primary data from a sample of Indian companies engaged in...

Purpose: “Paying for performance” has been the corporate mantra for ages, but finding the right performance benchmarks continues to be an enigma. Equally significant is the ongoing debate on the superiority of economic value added (EVA) aligned executive incentive plans over traditional...

Purpose Certified emission reduction (CER) survey studies in the literature are quite restrictive in scope. These studies are based on convenience sampling and, therefore, cannot be relied upon. The current study comprehensively surveys the strengths, weaknesses and suggestive measures for clean...

Purpose – The purpose of this paper is to assess the informational efficiency of S&P CNX Nifty index options in Indian securities market. The S&P CNX Nifty index is a leading stock index of India, consists of 50 most frequently traded securities listed on NSE. For the purpose, the study covers...

Purpose – Memorandum of Understanding (MoU) has been conceived as an instrument to quantify/assess social and commercial obligations/performance of central public sector enterprises (PSEs) in India. The purpose of this paper is to measure the financial performance of the MoU PSEs and to...

Purpose – The purpose of this paper is to understand current practices in capital budgeting (including real options) in Indian companies and provide a normative framework (guidelines) for practitioners (based on our findings and literature reviewed). Design/methodology/approach – A...

Purpose – Machine scheduling plays an important role in most manufacturing industries and has received a great amount of attention from operation researchers. Production scheduling is concerned with the allocation of resources and the sequencing of tasks to produce goods and services....

Purpose – The purpose of this paper is to solve a flexible job shop scheduling problem where alternate machines are available to process the same job. The study considers the Flexible Job Shop Problem (FJSP) having n jobs and more than three machines for scheduling. Design/methodology/approach...