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Now showing items 21-30 of 45
The impact of psychological traits on judgments related to ethics
(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. ...
Betting against beta in the Indian market
(Indian Institute of Management, Ahmedabad, 2014)
Recent empirical evidence from diff erent markets suggests that the security market line is flatter than posited by CAPM. This flatness implies that a portfolio long in low-beta assets and short in high-beta assets would ...
Are big 4 audit fee premiums always related to superior audit quality? evidence from India’s unique audit market
(Indian Institute of Management Ahmedabad, 2015)
In this study we examine the fee premiums earned by Big 4 auditors (B4As) in India. We then try to determine the primary cause of the fee premiums in an Indian context. The B4As charge fee premiums for two primary reasons. ...
Market timing ability of Indian firms in open market repurchases
(Indian Institute of Management Ahmedabad, 2013)
The paper examines the market timing ability of Indian firms engaged in open market repur-
chases. The study is primarily motivated by the unique disclosure feature of repurchases in
India, where the disclosures are far ...
High frequency manipulation at futures Expiry: the case of cash settled Indian single stock futures
(Indian Institute of Management , Ahmedabad, 2014)
Futures markets are known to be vulnerable to manipulation, and despite the presence of a variety of mechanisms to prevent such manipulation, instances of market manipulation have been found in some of the largest and most ...
Size, value, and momentum in Indian Equities
(Sage, 2017)
A quarter century has elapsed since India embarked on the process of economic reforms in 1991. In this article, we look at the post-reform period of the Indian equity market to understand the performance ...
An examination of factors driving big 4 audit fee premiums: evidence from India's audit market
(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 ...
Financial literacy among working young in urban India
(Elsevier, 2015)
The working young in urban India exhibit inferior financial knowledge, inferior financial attitude, and superior financial behavior compared to their counterparts elsewhere. While both men and women require intervention ...
Does GST in India hurt producing regions? A new estimate of the tax base under GST of select states
(Indian Institute of Management Ahmedabad, 2019)
GST as introduced in India being a destination based tax, does not encourage regions to vigorously promote manufacturing and tradable services industries. Being in the midst of its economic transformation, and given the ...
Impact of the proposed GST on the consumer price index in India
(Indian Institute of Management Ahmedabad, 2018)
Fears that the movement to GST would add to inflation have been unfounded. In this study we ex-ante estimate the impact the movement to GST would have on inflation and show that it would be very marginal at best. The ...