The unbridled industrial growth has led to increased concern about global warming and environmental degradation. Due to this increased concern, the business organizations are voluntarily reporting environment-related information in their financial statements and disclosures. Despite the...

Entrepreneurship has been considered as a catalyst for economic development, poverty alleviation and employment generation. It is also viewed as a vital mechanism for formation and growth of new firms and consequently, the creation of jobs and wealth. The present study tries to determine the...

Higher education in India still does not have a transparent and robust mechanism to ascertain the costs of the services rendered at different levels. It has been observed that the prevalent costing methodologies practiced in most of the Higher Education Institutions (HEIs) in India are at a...

This paper aims to identify the critical corporate fundamental factors that have a significant effect on stock price movements as mirrored by two leading stock indices, Sensex and Nifty, which in turn have an influence on the entire market movement

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...

This study analyzes the influence of discretionary accruals on earnings management practices carried out by the Indian service sector firms, viz., telecom and software. In this study, DeAngelo model has been used for calculating discretionary accruals that identifies the presence of earnings...

This paper examines the effect of three corporate governance attributes (board size, board independence and CEO/chairman duality) on the practice of earnings management through discretionary accruals, for a sample of 12 Indian service sector firms from software and telecom service providing...