Purpose: The study aims to investigate the psychological mechanism that motivates consumers to pay more for a preferred brand that reflects their actual or ideal self-concept, by examining the shift in attention between consumer’s present, future, and past moments....

Purpose: The purpose of this study is to empirically investigate the variables having an impact on profitability of public private partnerships (PPPs) in India using a balanced panel data of 171 unlisted PPPs from different infrastructure sectors such as road, power generation, real estate and...

Purpose: The authors aim at investigating different forms of classification shifting (CS). CS is a novel form of earnings management under which managers misclassify income statement line items and cash flow statement line items with an intent to report favorable operating performance of firms....

Purpose: The purpose of this study is to provide a new way to optimize a portfolio and to show that combining the Hurst exponent and wavelet analysis may help to increase portfolio returns. Design/methodology/approach: The authors use the Hurst exponent and wavelet analysis to study the...

Purpose: The objective of this systematic literature review (SLR) is to outline the existing research in the field of infrastructure project finance (IPF). This paper aims to summarise the academic and practitioner research to highlight the benefits of adopting IPF structures in uncertain...

Purpose: This study aims to investigate the risk-return trade-off in the Indian equity market at both the aggregate equity market level and in the cross-sections of stock return using alternative risk measures. Design/methodology/approach: The study uses weekly and monthly data of 3,085 Bombay...

Purpose: This study aims to explore peer performance as the motivation behind gross profit manipulation through two different channels, namely, cost of goods sold (COGS) misclassification and revenue misclassification. Design/methodology/approach: Gross profit expectation model (Poonawala and...