Quality of earnings as reflected by the lower absolute discretionary accruals in the accounting disclosures of firms identifies whether firms manage their earnings disclosure in order to meet market expectations. Literature evidence suggests that corporate governance initiatives of firms have...

The analysis of debt and equity mutual fund flows identifies the presence of seasonality factors. The expected flows indicate stable investment interplay by mutual funds whereas the unexpected flows identify the presence of short-term volatility. The examination of whether positive feedback...

Economic uncertainties impede the progress of a nation, whereas financial system stability fosters its growth. The paper analyses the impact of derivative portfolios on bank stability. The study uncovers evidences that Indian commercial banks reporting high total assets and high capital adequacy...