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Now showing items 11-20 of 24
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 ...
Public perception of courts in India: unmeasured gap between the justice system and its beneficiaries
(Indian Institute of Management Ahmedabad, 2020-11-02)
Understanding how people view the courts and the legal profession helps in identifying some areas of friction, and thereby provides critical insights into the measures needed to improve the working and management of the ...
Expectations formation of household inflation expectations in India
(Indian Institute of Management Ahmedabad, 2020-12-02)
Inflation expectations data are commonly used to address a number of important questions primarily related to the inflation expectations formation. This work presents such an empirical analysis of Reserve Bank of India’s ...