This study examines the value relevance of consolidated financial statements and cash flow statements in the Indian Stock market. In the recent years several new disclosures have been mandated in India including the cash flow statement and the preparation of consolidated financial statements....

Related-party transactions (RPTs) refer to transactions between a company and its related entities such as subsidiaries, associates, joint ventures, substantial shareholders, executives, directors and their relatives, or entities owned or controlled by its executives, directors, and their...

There have been significant environmental changes, including climate-related events that are affecting the businesses in India and the world. The impact of these events is estimated to cost the global economy by 20 percent of its GDP over the next few years with serious economic consequences for...

This paper investigates the quality and efficiency of corporate annual reports disclosures in malevolent environments, by analyzing the annual reports of firms in the Indian automobile industry during the global recession period (2008 through 2012). The study is based on the content analysis of...

We analyze both the determinants and the consequences of corporate social responsibility (CSR) involvement, in a setting where CSR spending is mandatory. Using hand-collected data from Indian firms, after the implementation of a new rule, we answer the call for scholarly attention on CSR in...

This paper examines the status of corporate governance research on Indian in the Indian and International journals between the period 2000-2010. The paper attempts to understand the nature of global research on corporate governance in top tiered international journals reflects the growing...

The last two decades have witnessed unprecedented excesses by businesses across the world. The largest corporate frauds have raised questions on the limits of responsibility of business. The recent financial crisis has brought into question the managerial greed and the manner in which incentive...