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Now showing items 41-50 of 68
Auditors’ negligence and professional misconduct in India: a struggle for a consistent legal standard
(Indian Institute of Management Ahmedabad, 2020-01-09)
Gross negligence is a severe form of negligence. Its severity has been characterized using the presence of a mental element or mens rea accompanying the negligent act. Within the context of professional negligence, gross ...
The Pre-Kautilyan period: crucible of proto economic ideas and practices
(Indian Institute of Management Ahmedabad, 2020-10-03)
A number of studies have been conducted in the recent past throwing light on Kautilya’s contribution to economic policy. In his treatise Arthashastra, Kautilya informs that his contribution was based on received knowledge ...
The role of insolvency tests: implications for Indian insolvency law
(Indian Institute of Management Ahmedabad, 2021-04-01)
Insolvency determination is central to the formal insolvency and bankruptcy proceedings of a debtor entity. In determining whether a company is solvent or insolvent, two tests are generally used by the bankruptcy courts ...
A minimum buyback requirement in open market repurchases: impact on the signalling role
(Indian Institute of Management Ahmedabad, 2021-04-02)
The paper investigates the impact of the imposition of a minimum buyback requirement on open market repurchases in India. We find that the regulatory change has led to a significant increase in the abnormal stock returns ...
Gold is old: noble metal in Indian economy through ages
(Indian Institute of Management Ahmedabad, 2021-11-01)
For millennia, gold is considered auspicious in India and consumers have a fascination for possessing gold, gold jewellery, and gold coins. In this paper I document the sacredness associated with gold, the ancient Indian ...
Modelling the impact of ovulatory cycle knowledge on the number of children and age of women at first birth
(Indian Institute of Management Ahmedabad, 2021-11-04)
Unplanned pregnancies are an important public health issue, and 15% of unplanned
pregnancies across the world happen in India. Ovulatory cycle knowledge (OCK) is an
important yet relatively unexplored component in ...
COVID-19 and period products usage among menstruating women in urban and rural India
(Indian Institute of Management Ahmedabad, 2021-11-03)
This paper estimates the impact of the lockdown across various zones on the period product consumption for menstruating women in India. We have used the national-level panel data from the CMIE’s Consumer Pyramids Household ...
Do Big 4 auditors limit classification shifting? evidence from India
(Elsevier, 2021-01-20)
Extant research suggests that Big 4 auditors compared to non-Big 4 auditors act as a superior deterrent to accrual-based earnings management. We extend this research to another form of earnings management, classification ...
Political propaganda in election campaigning
(Indian Institute of Management Ahmedabad, 2021-09-07)
With the advent of social media and internet penetration, participation of young population has been increasing in political discussions and issues. This has led to the online discussion platforms and social media websites ...
Time Discount Rate of Forest-Dependent Communities: Evidence from Andhra Pradesh, India
(SAGE Publications Ltd, 2020)
This study presents evidence on time discount rate of forest-dependent communities (FDCs) in the backdrop of the joint forest management program launched by the Government of India in 1990. The study uses data from two ...