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Now showing items 1791-1800 of 1988
Impact of continuous auditing on earnings quality and audit fees
(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 ...
Do managers manipulate gross profits? role of product market competition
(Indian Institute of Management Ahmedabad, 2016-03)
Gross profits being a part of the sustainable profits of the firm are monitored by investors and analysts. This study examines whether managers manipulate gross profits by misclassifying costs of goods sold as other operating ...
Earnings management in the construction industry
(Indian Institute of Management Ahmedabad, 2016-03)
We find that the existing accounting standards, which mandate the firms in the Construction Industry to follow the Percentage of Completion Method in order to recognize revenue, aid the management in managing earnings. We ...
Electricity consumption scheduling with energy storage, home-based renewable energy production and a customized dynamic pricing scheme
(Indian Institute of Management Ahmedabad, 2016)
In this paper we propose a scheduling model for electrical appliances in a dynamic pricing environment. Initially we have given a vector of price points for the next twenty four hours. We have developed an optimization ...
Optimization of customized pricing with multiple overlapping competing bids
(Indian Institute of Management Ahmedabad, 2016)
In this paper, we consider the case of project procurement where there is a single buyer and multiple sellers who are bidding. We consider one seller having one or more competitors. We formulate the pricing problem from ...
Speeding up neighborhood search for the tool indexing problem
(Indian Institute of Management Ahmedabad, 2016)
The arrangement of tools in tool holding pockets of a tool magazine in a CNC machining center plays an important role in reducing processing times of complex job processes in automated machining environments. This problem ...
Global risk and demand for gold by central banks
(Indian Institute of Management Ahmedabad, 2017-01-30)
This paper examines the influence of global risk on the holding of gold by central banks based on annual data for 100 countries during 1990-2015. We use a dynamic panel generalized method of moments (GMM) model to estimate ...
Influence of board diversity and characteristics on CEO compensation: contingent effects of concentrated ownership
(Indian Institute of Management Ahmedabad, 2015)
The crisis in the financial and the banking sectors in 2008-2009 brought back into focus the issue of CEO and top management compensation. The unconscionably high compensations, unjustified even remotely by performance, ...
Market overreaction to poor long-run performance? a case of repurchase firms in India
(Indian Institute of Management Ahmedabad, 2015)
We find significant positive abnormal returns around the announcement of both tender and open market repurchases in India. This suggests that the equity markets in India regard repurchase announcements as positive information ...
Strengthening corporate governance in India a review of legislative and regulatory initiatives in 2013-14
(Indian Institute of Management, Ahmedabad, 2014)
The passing of the long awaited Companies Act in 2013 is probably the single most important development in India’s history of corporate legislation, next only to the monumental Companies Act 1956 which it replaces. While ...