Search
Now showing items 11-20 of 268
Gross profit manipulation through classification shifting
(Elsevier, 2018-09-29)
The existing research on classification shifting has examined the manipulation of core earnings through shifting of core expenses to special items keeping the GAAP earnings constant. We examine the manipulation of gross ...
Creating and sustaining excellence in Indian academic institutions: some thoughts
(Association of Indian Universities, 2018-10)
For over 20 years, i have read articles in newspapers and magazines by Indian academicians, mostly academic administrators, habitually bemoaning the 'absence' of quality education in the country.They have periodically ...
New decision support system for strategic planning in process industries: computational results
(Elsevier, 2018-10)
The impact of a Stochastic Linear Programming (SLP) based Decision Support System in a manufacturing company, such as an integrated aluminum plant, is measured by two important parameters, the VSS and EVPI. With the real ...
Asset liability management model with decision support system for life insurance companies: computational results
(Elsevier, 2018-07-02)
Big Data Analytics is an important and flexible tool available for data analysis and informed decision making. In this paper, we look at the use of Big Data Analytics in asset liability management and asset allocation in ...
Internet search engines and two-sided markets
(Economic and Political Weekly, 2018-09-22)
The author thanks the anonymous referee for useful comments. The author gratefully acknowledges research support from Google. The opinions and analyses in this paper are entirely of the author’s. He would also like to thank ...
Decision aiding model with Entropy-based subjective utility
(Elsevier, 2018-08-27)
An entropy-based method is presented to model a decision-maker’s (DM’s) subjective utility for a criterion value. The proposed method considers distribution of all the values that the criterion takes for the given set of ...
Farmer producer organizations as farmer collectives: a case study from India
(John Wiley, 2018-08-20)
Small and marginal farmers in India have been vulnerable to risks in agricultural production. Several organizational prototypes are emerging to integrate them into the value chain with the objective of enhancing incomes ...
How can Indian power plants cost-effectively meet the new sulfur emission standards? policy evaluation using marginal abatement cost-curves
(Elsevier Ltd., 2018-10)
Thefirst-everSO2emissionconcentrationstandardsforIndiancoal-powerplantswerenotifiedonDecember7,2015.Inlightofthenewstringentstandards,thispaperconductsatechno-economicpolicyevaluationofSO2abatementoptionsbybuildingasystem- ...
State of inclusive growth in India: some perspectives
(Sage, 2018-03-20)
India has recently completed 25 years of economic liberalization during which
the country has delivered rapid economic growth, as measured by gross
domestic product (GDP), to become one of the fastest growing economies ...
Stewardship value of income statement classification: an empirical examination
(Sage Publications, 2018-08-16)
This study investigates the use of earnings components in setting CEO compensation and explores how persistence and controllability affect it. The results indicate that compensation committees do accord differential treatment ...