Research & Development is an effort made by a company in innovation, introduction, and improvement of products or service. There are constraints in recording R&D expenditure as an asset because the future benefits from this expenditure are uncertain but one exception to this is that when a...

This paper intends to evaluate the effect of constructive capitalization of operating leases. The operating leases have to be treated appropriately so that the investors who use the financial ratios are enlightened adequately. The comparative model is used to look into the extent of the changes...

In India, as per the new Companies act 2013, which came into force on 1st April 2014 makes it mandatory for companies with a net worth of more than Rs. 500 crores, or turnover of Rs. 1,000 crores, to adopt a CSR policy under the Sec.135 of the act. According to this Act, companies with a minimum...

This study attempts to construct an optimal portfolio by using Sharpe's Single index model. For this purpose NSE, NIFTY and all the 50 stocks have been used as market index for preparing portfolio. The daily data for all the stocks and index for the period of April 2006 to December 2011 have...

In India over the past few years, the IT Industry has been growing in leaps and bounds. This has also posed certain Human Resource challenges to the IT employers to retain the ambitious and the transitory workforce in these sectors. This paper attempts to trace out the factors influencing...

The relationships between infrastructure and industrial specialization are important policy issues. Influence of infrastructure on industrial sector’s contribution to gross domestic product in India is discussed in this article. Though industry and infrastructure have exhibited constant growth...

The paper aims to analyse effectiveness of earnings management control mechanism in controlling earnings management activities in India. Specifically, effectiveness of corporate governance, external auditing and accounting standards in controlling earnings management practices are analysed....

This article investigates how venture capital is related to the growth of VC-backed firms. After controlling the effect of a firm’s age, we found that operational, financial, marketing and otherservices strongly affect the growth of VC-backed firms, while the managerial services are weakly...

Islamic investment is an emerging investment alternative even to withstand during financial turbulence. It is being demanded high in recent past because of its unique nature of socially responsible investment. This paper has examined the day of the week effect and weekend effect of S&P CNX Nifty...