Purpose: The purpose of this paper is to examine relationship between corporate governance (CG) and firm performance for a set of 255 foreign-funded firms in the form of foreign direct investment (FDI) and private equity (PE). The authors employ a wide range of CG measures including board size,...

Purpose: The purpose of this paper is to analyze the existence of volatility spillover effect in frontier markets. This study also examines whether any linkages exist among these markets or not. Design/methodology/approach: Monthly data of regional frontier markets, from 2009 to 2016, are...

Purpose: The purpose of this paper is to investigate the potential determinants of FDI, in developed and developing countries. Design/methodology/approach: This paper investigates FDI determinants based on panel data analysis using static and dynamic modeling for 20 countries (11 developed and...

Purpose Excessive working capital or paucity of the same can impair the profits and health of an organization. The purpose of this paper is to analyze the impact of working capital management (WCM) on the profitability of firms for a sample comprising of non-financial companies in countries of...

Purpose – The purpose of this paper is to examine cross-correlation in stock returns of SAARC countries, conditional and unconditional volatility of stock markets and to test efficient market hypothesis (EMH). Design/methodology/approach – Stock indices of India, Bangladesh, Sri Lanka and...

Akhil Khanna, Let’s Talk Money—Road to Riches Made Easy. New Delhi: Times Group Books, 2012, 176 p., ₹ 250. ISBN: 978-93-80942-88-9

Human resources with their innate pool of knowledge, skill, leadership, creativity and talent assist companies in achieving their goals. However, the current accounting system is not able to provide the value of human resources. We find human resource accounting (HRA) disclosures to be very low...

Dividend is the return that a shareholder gets from a company, out of its profits, on his shareholding. Equity investors receive returns in two forms–dividends and capital gains. The factors that drive dividend policy of a company have been topic of extensive research for a long time now with...

Purpose – Asian markets have shown immediate response to the financial crisis in the past and stock returns were affected critically. An attempt is made to study the volatility of stock returns in this paper. The authors studied the impact of global crisis on volatility of stock returns; that...

Purpose – The purpose of this paper is to construct the social and environmental disclosure index for Indian companies in order to examine the relationship between social and environmental disclosure and select corporate attributes. Design/methodology/approach – The sample covers annual...