This paper looks at the disruption in the field of accounting caused by emerging technologies such as Block-chain technology(BT), by analyzing the role of BT in accounting. Do accounting professionals aware of these technologies and their socioeconomic impact? What are the advantages and...

Disinvestment as a reform measure is sweeping the economies all over the world. The main objective of present paper is to study the impact of the disinvestments on the corporate performance of the public sector undertakings. Corporate performance for the purpose of the present study, has been...

The key challenge today, both globally and in India, is to focus on inclusive growth by ensuring economic growth, while at the same time meeting social obligations as well as protecting our environment and ecosystem. Industries are majorly responsible for such adverse climate change as they...

A carbon tax can be central pillar of tax reform and sound fiscal policy. In India, still no tax is charged on the emission of carbon dioxide. Carbon tax could be used to replace individual tax and tax simplification and less government regulation. A carbon tax is also cheaper and often more...

With the increasing adverse effects of climate change, the companies are becoming pro active and taking efforts and measures to mitigate the climate change. Moreover, it is becoming vital for the companies to disclose their environmental performance to the stakeholders. Investors are demanding...

Economic growth of an economy is characterized by the gross domestic product (GDP). Each economy tries to increase its GDP by making more investment in manufacturing units which consumes large amount of fossil fuels which in turn emits abundance of carbon dioxide in the atmosphere. Certainly, a...