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A comparable series of tax revenue foregone
(Indian Institute of Management Ahmedabad, 2020-05-03)
The estimate of tax revenue foregone by the government crashed in 2015-16 after steadily rising over the previous decade. This was, however, on account of substantive methodological revisions rendering the estimates ...
Shukranitisara: a political economy text at the cusp of Indian kingdoms and colonial rule (Revised as on 15/03/3021)
(Indian Institute of Management Ahmedabad, 2020-08-02)
Shukracharya’s treatise on political economy has been referred to in many ancient Indian texts such as Arthashastra, Buddhacharitam and Mahabharata. However, that treatise has been lost. A text titled Shukranitisara was ...
Fractional differencing: (in)stability of spectral structure and risk measures of financial networks
(Indian Institute of Management Ahmedabad, 2020-07-01)
Computation of spectral structure and risk measures from networks of multivariate financial time series data has been at the forefront of the statistical finance literature for a long time. A standard mode of analysis is ...
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 implications of economic uncertainty for bank loan portfolios
(Indian Institute of Management Ahmedabad, 2020-10-02)
This paper analyses the impact of economic uncertainty on the composition of bank credit across household and firm loans. Using bank-level data spanning 40 developed and developing countries, we find that higher economic ...
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 ...
Pre-packs in the Indian insolvency regime
(Indian Institute of Management Ahmedabad, 2020-08-03)
Pre-packaging allows a distressed company to negotiate a plan with its creditors and a purchaser before entering formal insolvency proceedings. By allowing the terms of a plan to be negotiated before formal proceedings, ...
Social enterprises and the pursuit of mission: form matters
(Indian Institute of Management Ahmedabad, 2020-07-03)
Mission drift serves as an important parameter of success not only on its own right (Epstein and McFarlan 2011), but also because it shines light on the fundamental dilemma that social enterprises face between the pursuit ...
Doctrinal conflict in foreign investment regulation in India: NTT Docomo vs. Tata Sons and the case for “Downside Protection”
(Indian Institute of Management Ahmedabad, 2021-02-01)
The strategic importance of India as an investment destination for foreign investors is highlighted by ongoing tensions in the Indo-Pacific region, and the recognition that a strong economic relationship with India is in ...
A general purpose exact solution method for mixed integer concave minimization problems (revised as on 12/08/2021)
(Indian Institute of Management Ahmedabad, 2021-03-01)
In this article, we discuss an exact algorithm for mixed integer concave minimization problems. A piece wise inner-approximation of the concave function is achieved using an auxiliary linear program that leads to a bilevel ...