Purpose: The purpose of this paper is to investigate the factors influencing the behavioral intention to adopt payments banks services by Indian underbanked and unbanked population. Design/methodology/approach: The proposed model has assimilated factors from the Unified Theory of Acceptance and...

The concept and legality of income smoothing is a much debated topic in the field of accounting. It is carried out to suit the requirements of a firm when it is to declare its financial results. There are many tools used by firms to smooth the income, and loss provision is one of them. Since it...