Purpose: The purpose of this paper is to discuss the outlook for risk management and enterprise risk management (ERM) within the hospitality sector including how ERM is being balanced with the need to innovate, and what boards of directors are doing to become more engaged in risk oversight. The...

This paper attempts to examine the earnings management behavior of Indian firms during the global financial crisis in 2008 and compare with the period before and after. It uses the financial data of S&P CNX 500 companies for the period of 2007-2012. GICS, the best industry classification system...

This study employs questionnaire survey and reports the findings of a survey of chief financial officers of Indian Companies conducted in 2008. The objective of this study is to investigate if the CFOs had a clear understanding of the difference between translation, transaction and economic...