Browsing by Author "Desai, Naman"

Now showing items 21-40 of 51

    • Essays on regulatory aspects in Indian financial market 

      Singh, Bharati (Indian Institute of Management Ahmedabad, 2024)
      Country-level legal and regulatory institutions play a crucial role in the overall economic development of the country by facilitating the raising of external financial capital, and the flow of foreign investments among ...

    • Essays on shareholder voting 

      Purohit, Siddharth Mahendra (Indian Institute of Management Ahmedabad, 2023)
      "Shareholder ratification of corporate actions is an important part of the corporate governance process. In this thesis, I examine the determinants of shareholder dissent in the context of three actions proposed for ...

    • Evaluation of potential disinvestment strategy in India 

      Chhaparia, Ayush; Dharap, Chinmay (Indian Institute of Management Ahmedabad, 2020)
      The Government of India has announced strategic disinvestment of various undertakings in order to achieve the dual objective of meeting fiscal deficit requirements as well as increasing privatisation to ensure control and ...

    • Evaluation of public sector bank mergers 

      Swaminathan, Anirudh; Choudhary, Aman (Indian Institute of Management Ahmedabad, 2020)
      As can be observed in the RBI Banking Trends Report 2019, the profitability of the PSBs is markedly lower due to the pile of Non-performing assets of the PSBs and low asset qualities, which in turn affects the capital ...

    • Evolution in value relevance of accounting information post IFRS convergence in India 

      Gupta, Aayush; Modi, Siddharth (Indian Institute of Management Ahmedabad, 2020)
      This project study examines the value relevance of accounting information after IFRS adoption in India and identifies reasons for the same. Value relevance is often linked to the reliability and relevance of accounting ...

    • An examination of factors driving big 4 audit fee premiums: evidence from India's audit market 

      Jacob, Joshy; Desai, Naman; Agarwalla, Sobhesh Kumar (American Accounting Association (AAA), 2018-10)
      This study examines fee premiums earned by Big 4 auditors in India and identifies the primary reason for such fee premiums. There are three primary drivers of Big 4 fee premiums. First, Big 4 auditors charge a fee premium ...

    • An examination of factors driving big 4 audit fee premiums: Evidence from India’s audit market 

      Jacob, Joshy; Desai, Naman; Agarwalla, Sobhesh Kumar (American Accounting Association, 2019)
      This study examines fee premiums earned by Big 4 auditors in India and identifies the primary reason for such fee premiums. There are three primary drivers of Big 4 fee premiums. Big 4 auditors charge a fee premium for ...

    • Impact of board gender diversity on earnings management and disclosures 

      Mangla, Akhil; Anand, Devansh (Indian Institute of Management Ahmedabad, 2020)
      The Companies Act 2013 mandated the presence of at least one woman on the corporate boards of all the listed firms. The presence of gender diversity has positively influenced firms’ performance, as suggested by various ...

    • Impact of company level information on auditor conservatism 

      Desai, Naman (Emerald Group Publishing Ltd., 2016)
      Purpose - Auditors tend to focus more on income-increasing items compared to income-decreasing items because they are trained to be conservative and also because the risk of litigation is significantly higher for failing ...

    • Impact of continuous auditing on earnings quality and audit fees 

      Desai, Naman; Jacob, Joshy; Tripathy, Arindam (Indian Institute of Management Ahmedabad, 2016-03)
      The use of continuous auditing (CA) has been promoted as a means to improve the governance mechanisms of companies. Prior experimental research also indicates that external auditors tend to rely more and spend relatively ...

    • Impact of corporate governance practices on stock prices and earnings quality 

      Salvi, Deepa; Sureka, Rishika (Indian Institute of Management Ahmedabad, 2020)
      Corporate governance has gained importance in the recent years. Corporate Governance has become a yardstick for ensuring that the objectives of the different stakeholders are met fairly and completely minimizing conflicts, ...

    • The impact of implicit theories of personality malleability on opportunistic financial reporting 

      Desai, Naman; Jain, Shailendra Pratap; Jain, Shalini; Tripathy, Arindam (Journal of Business Research, 2020-05-27)
      Individuals typically believe that a highly valued personal attribute is a non-malleable trait-like entity (entity theory), or that the attribute is malleable and can be changed and developed (incremental theory). Research ...

    • The impact of psychological traits on judgments related to ethics 

      Agarwalla, Sobhesh Kumar; Desai, Naman; Tripathy, Arindam (Indian Institute of Management Ahmedabad, 2015)
      This paper examines how two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), affect managers and auditors assessments of the ethicality of various earnings management choices. ...

    • Impact of regulation change on earnings quality in India 

      Gupta, Monika (Indian Institute of Management Ahmedabad, 2017)
      The primary objective of this thesis is to examine the impact of regulation change on earnings quality. This work is organized into two distinct chapters. The first chapter examines the impact of auditor appointment ...

    • The impact of self-deception and professional skepticism on perceptions of ethicality 

      Agarwalla, Sobhesh Kumar; Desai, Naman; Tripathy, A. (JAI Press, 2017)
      This paper examines the impact of two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), on individuals' assessment of ethicality of various earnings management choices. Whereas, SD ...

    • Is 2% the Solution? Experimental Evidence on the New CSR Rule in India 

      Desai, Naman; Pingali, Viswanath; Tripathy, Arindam (Indian Institute of Management Ahmedabad, 2015)
      The Indian government became the first regulator in the world to mandate a minimum CSR spending on certain specified social welfare activities. Prior research in psychology indicates that individuals tend to focus heavily ...

    • The mandatory CSR law's 2% solution 

      Pingali, Viswanath; Desai, Naman (2015-08-17)

    • Predicting success of a new launch based on market sentiment in the Indian auto industry 

      Shah, Hemali; Bharti, Saurabh (Indian Institute of Management Ahmedabad, 2016)
      As per the efficient market hypothesis, newly available information which impact market perception gets immediately incorporated into the market price of the company’s stock. With this analysis we examine whether ...

    • Pricing and performance of initial public offerings in India 

      Wagh, Mayuresh; Agarwalla, Nilesh (Indian Institute of Management Ahmedabad, 2020)
      This study examines two anomalies related to Initial Public Offerings in the Indian Market – (i) initial (under) pricing of IPOs & (ii) long run (under) performance in the post-listing period. On a study of 356 IPOs (340 ...

    • Redefining multi-factor models for the 21st century 

      Menon, Amritha; Sharma, Shubhankar (Indian Institute of Management Ahmedabad, 2020)
      The Fama-French 3-factor model started by observing that two types of stocks tend to do better than the market (Small-cap stocks and stocks with high book-to-market ratio). However, we observe that the value stocks have ...