Convergence from Indian Generally Accepted Accounting Principles (or IGAAP as it is commonly known) to International Financial Reporting Standards (IFRS) has given many positive results to the organizations. The adoption of IFRS has brought about significant changes in the financial reporting...

The present study compares 12 general insurance companies in India in respect of technical and scale efficiencies, in addition to their Total Factor Productivity (TFP) scores, in a two output-two input framework for the period 2006-07 to 2015-16 using the non-parametric Data Envelopment Analysis...

The concept of sustainability has traditionally emphasized the environment, although the focus of achieving sustainability encompasses other factors, such as economic development and social equity. In the last few decades, financial reporting practices have changed drastically from its black and...

The significance of project financing has increased in the areas of funding and operation of infrastructural projects across the world. With the rise in infrastructural projects, infrastructural growth would provide the necessary impetus to the country's growth. Analysts predict that, in future,...

Despite the rising presence of private players after the enactment of the Insurance Regulatory and Development Authority of India (IRDAI) Act in 1999, the four major public sector general insurance firms in India, namely, the National Insurance Company Limited, Oriental Insurance Company...