The World Bank has published a series of reports on corporate governance as part of its project on the Reports on the Observance of Standards and Codes (ROSC). The corporate governance principles in its ROSC Reports are benchmarked against the OECD’s Principles of Corporate Governance (OECD...

Income-based as well as most existing multidimensional poverty indices (MPI) assume equal distribution within the household and thus are likely to lead to yield a biased assessment of individual poverty, and poverty by age or gender. In this paper we first show that the direction of the bias...

Post reform India has generated high economic growth, yet progress in income poverty and many other key development outcomes has been modest. This paper primarily examines how inclusive economic growth has been in India between 2005-06 and 2015-16 in reducing multidimensional poverty captured by...

The role of Information Technology (IT) is indispensable in making the Indian economy globalised. Globalization has turned the whole world into a single market. Marketers have optimally utilized IT particularly internet and mobile applications to make their business global. The present paper is...

During the post independence era, India was well known as an agrarian economy with a weak industrial base, very low level of employment opportunities and serious regional imbalances. The public sector was forced to play a dominant role in developing the economy because the private sector neither...

India has witnessed high economic growth since the 1980s, and a reduction in the share of income poor, though the measured extent of this reduction varies, has been confirmed by different methods. Poverty, however, has multiple dimensions, hence this paper explores the improvement in other...

Anecdotal evidence often suggests that multinational enterprises (MNEs) operating in developing countries “exploit their multinationality” to avoid paying taxes to host governments. This article explores the concept of “responsible tax” as a corporate social responsibility (CSR) issue...

This paper extends the findings of Frankel, Johnson, and Nelson (2002) by providing empirical evidence on the relation between nonaudit fees and earnings management for a sample of Indian firms. In addition, we investigate whether there is a greater incidence of earnings management in family...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

In today's cut-throat competitive world the long run survival and expansion of an enterprise is at stake. We have witnessed the collapse of many major players due to financial distress which was an outcome of improper financial planning and decision making. The long run survival along with value...