The present study estimates differential speed of adjustment (SOA) for different categories of firms operating in the manufacturing sector in India. We use the advanced dynamic threshold panel regression technique to estimate the differential SOA on a sample of 926 Indian manufacturing firms for...

Chapter 1: Introduction -- Chapter 2: Sociology of the professions and accounting -- Chapter 3: Examining the Accounting Profession - Development, Structures and Operations -- Chapter 4: Research Methodology: Understanding accounting history through critical and interpretative research --...

This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that...