India's new corporations law (2013) introduced a unique provision mandating CSR spending. This paper evaluates the before and after effects of CSR spending in four major Indian banks from 2005 to 2015. It is compared with four major banks from Japan, Australia, and China. We designed a legal...

Cover -- EDITORIAL ADVISORY BOARD -- Accounting, auditing and governance in the SAARC group of nations -- Empirical study on determinants of environmental disclosure -- CSR focus in the mission and vision statements of public sector enterprises: evidence from India -- Corporate governance and...