Browsing Working Papers by Author "Srinivasan, G."

Now showing items 1-13 of 13

    • Accounting policy choices: some empirical evidence 

      Govindarajan, V.; Srinivasan, G. (2010-03-15)
      There is substantial differences in the objectives and basis for internal, external and tax reporting. This study looks into how far companies use different accounting policies for different uses. Also an attempt is made ...

    • Application of markov chains to management of leasing 

      Barua, Samir K.; Srinivasan, G. (2010-03-15)
      The paper presents application of Markov Chains to management of leasing. The paper demonstrates that, despite low percentage of bad debts, there could be a significant reduction in the returns earned by a lessor because ...

    • Decision process of individuals under conditions of risk: an experimental study 

      Barua, Samir K.; Srinivasan, G. (2010-03-19)
      Theoretical models in finance are many a time based on unrealistic assumptions about the behaviour of individuals. Empirical validation of the models is expected to vindicate the assumptions. However, in most situations, ...

    • Defective coin problem: an algorithmic analysis 

      Ankolekar, Suresh; DasGupta, Arindam; Srinivasan, G. (2010-03-14)
      The defective coin problem involves identification of defective coin, if any, and ascertain the nature of t defect (heavier/lighter) from a set of coins containing at the most one defective coin, using an equal-ar -balance. ...

    • Experiment on individual investment decision making process 

      Barua, Samir K.; Srinivasan, G. (2010-03-13)
      This working paper reports an investigation into the decision making process of individual faced with a set of risky investment opportunities. An experiment was conducted on a set of students and the data generated from ...

    • Incidence of deferred tax due to depreciation: an empirical study 

      Parikh, Sweta; Srinivasan, G. (2010-03-15)
      Deferred tax arises due to difference in the reported income and taxable income. In India it is not obligatory for corporations to provide for deferred tax which results in mismatch of tax liability and pre-tax income. In ...

    • Investigation of decision criteria for investment in risky assets 

      Barua, Samir K.; Srinivasan, G. (2010-03-19)
      This paper examines the empirical validity of stochastic dominance rules and the mean-variance framework by analysing data generated through an experiment on individual investment decisions under uncertainty. The analyses ...

    • Investment allowance vs general tax reduction evaluation of policy option 

      Gupta, Ramesh; Srinivasan, G. (2010-03-14)
      he paper evaluates the general tax reduction in lieu of investment allowance. The general tax reduction affects the tax rates and has universal impact, while investment allowance helps lower the tax base and thus, affects ...

    • Investment opportunities and Gordon's stock valuation model - a note 

      Raghunathan, V.; Srinivasan, G. (2010-03-14)
      The traditional stock valuation model incorporating growth opportunities, fails to recognise the investment opportunities constraint. As a result the conventional model fails to provide an optimum reinvestment ratio and ...

    • A note on non neutrality of capital subsidy under IRR criterion 

      Srinivasan, G. (2010-03-14)
      Financial Institutions in India use IRR as a criterion for project evaluation. However they do not include the capital subsidy under the backward area development scheme in the computation of IRR. This note brings out the ...

    • Project is a compound - not a mixture conceptual problems in valuation 

      Raghunathan, V.; Srinivasan, G. (2010-03-19)
      There is considerable literature in the field of finance concerning the valuation of negative cash flows. Consequently, it is widely held that a project should be valued by valuing each component of the project's cash ...

    • Quantity discount pricing model: an exact formulation and analysis 

      Srinivasan, G.; Rao, V. Venkata (2010-03-22)
      In this paper we formulate and analyze the quantity discount pricing problem without the approximation that was earlier used by Monahan and Lee and Rosenblatt. Our exact analysis throws light on some important conceptual ...

    • Target debt maintenance under alternative net present value specifications and implications for investment and finance decisions 

      Raghunathan, V.; Srinivasan, G. (2010-03-22)
      Two alternative specifications of weighted average cost of capital are prevalent in finance literature. Though both the specifications result in consistent accept/reject or ranking decisions the net present value arrived ...