Browsing Journal Articles by Author "Jacob, Joshy"

Now showing items 1-13 of 13

    • COVID-19 pandemic and debt financing by firms: unravelling the channels 

      Gopalakrishnan, Balagopal; Jacob, Joshy; Mohapatra, Sanket (Elsevier, 2022-06-18)
      The COVID-19-induced disruptions and the consequent government responses stretched the financial resources of firms. Recent studies document an increase in debt financing by firms during the pandemic. Using firm-level data ...

    • Do Big 4 auditors limit classification shifting? evidence from India 

      Nagar, Neerav; Desai, Naman; Jacob, Joshy (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 ...

    • Economic slowdown and Indian Firms: an overview 

      Jacob, Joshy; Premchander (2009-05-03)
      Joshy Jacob and Prem Chander examine the nature and extent of the impact of economic slowdown on the financial performance, investments, and valuation of selected Indian firms. Findings indicate decline of the growth of ...

    • Estimation and forecasting of stock volatility with range based estimators 

      Jacob, Joshy; Vipul (Journal of Futures Markets, 2008-11-10)
      This paper examines the estimation and forecasting performance of range-based volatility estimators for stocks, with two-scales realized volatility as the benchmark. There is evidence that the daily range-based estimators ...

    • 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 ...

    • Financial literacy among working young in urban India 

      Agarwalla, Sobhesh Kumar; Barua, Samir K.; Jacob, Joshy; Varma, Jayanth R. (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 ...

    • Impact of the introduction of call auction on price discovery: evidence from the Indian stock market using high-frequency data 

      Agarwalla, Sobhesh Kumar; Jacob, Joshy; Pandey, Ajay (Elsevier, 2015)
      Call markets are claimed to aggregate information and facilitate price discovery where continuous markets may fail. The impact of the introduction of call auction has not been found uniformly beneficial, possibly due to ...

    • The Interplay between sentiment and MAX: evidence from an emerging market 

      Gupta, Nilesh; Jacob, Joshy (SAGE Publications, 2021-01-21)
      Investors with lottery preferences are known to concentrate on stocks with rare but extreme past returns. We investigate the extent to which lottery preference, measured by the MAX variable, varies with the market-wide ...

    • Mandatory IPO grading: does it help pricing efficiency? 

      Agarwalla, Sobhesh Kumar; Jacob, Joshy (SAGE Publications, 2015)
      The article examines the influence of mandatory grading on the demand and pricing efficiency of initial public offerings (IPOs) in India. The study involves cross-sectional regressions of underpricing and demand as dependent ...

    • Prospect theory preferences and global mutual fund flows 

      Jacob, Joshy; Gupta, Nilesh; Mishra, Anil V. (Elsevier, 2022-04-01)
      We examine the influence of Cumulative Prospect Theory (CPT) characteristics of fund returns on investment flows with a cross-country data of equity mutual funds. We find that a larger CPT value of the style-adjusted past ...

    • Risk-sensitive Basel regulations and firms' access to credit: direct and indirect effects 

      Gopalakrishnan, Balagopal; Jacob, Joshy; Mohapatra, Sanket (Elsevier, 2021-03-09)
      This paper examines the impact of risk-sensitive Basel regulations on debt financing of firms around the world. It investigates how firms cope with the impact through adjustments to their financing sources and capital ...

    • Size, value, and momentum in Indian Equities 

      Agarwalla, Sobhesh Kumar; Jacob, Joshy; Varma, Jayanth R. (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 ...