| 1. |
- A. Almaqtari, Faozi, et al.
(författare)
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Earning management estimation and prediction using machine learning: A systematic review of processing methods and synthesis for future research
- 2022
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Ingår i: 2021 International Conference on Technological Advancements and Innovations (ICTAI). - : IEEE.
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Konferensbidrag (refereegranskat)abstract
- The present study highlights earning management optimization possibilities to constrain the events of earning management and financial fraud. Our study investigates the existing stock of knowledge and strand literature available on earning management and fraud detection. It aims to review systematically the methods and techniques used by prior research to determine earning management and fraud detection. The results indicate that prior research in earning management optimization is diverged among several techniques and none of these techniques has provided an ideal optimization for earning management. Further, the results reveal that earning management determinants are complex based on the type and size of business entities which complicate the optimization possibilities. The current research brings useful insights for predicting and optimization of earnings management and financial fraud. The present study has significant implications for policymakers, stock markets, auditors, investors, analysts, and professionals.
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| 2. |
- Almaqtari, Faozi A., et al.
(författare)
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The effect of corporate governance on compliance with indian accounting standards : An empirical analysis of post ifrs convergence
- 2021
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Ingår i: Journal of Governance and Regulation. - USA : Virtus InterPress. - 2220-9352 .- 2306-6784. ; 10:4, s. 40-58
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Tidskriftsartikel (refereegranskat)abstract
- This study explores the impact of corporate governance mechanisms (CGMs) of compliance with Indian Accounting Standards (Ind-AS). A sample of 70 firms listed on Bombay Stock Exchange (BSE) over a period of two years from 2016–2017 to 2017–2018 was used. The results revealed that board independence, size, expertise, size of the audit committee, expertise and independence exhibit a significant influence on compliance with Ind-AS. However, no significant effect was found regarding the board and audit committee diligence, foreign ownership and audit quality by Big-Four. The current study fills an existing gap in compliance of accounting standards and corporate governance literature in the context of the emergent market. It uses a methodology of comprehensive compliance index to evaluate the level of disclosure of Ind-AS that could generalize the results and benefit other listed firms. Finally, as a practical contribution, the present study brings useful insights and empirical evidence which are very beneficial and are of significant importance to investors, practitioners, academicians and policymakers. It is considered as one of the pioneering studies in this context and a battery for further research. The study recommends that more prominence should be given to compliance with Ind-AS and an overseeing body for compliance with Ind-AS should be created.
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| 3. |
- Almaqtari, Faozi A., et al.
(författare)
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The impact of board characteristics on environmentally friendly production: A cross country study in Asia and Europe
- 2023
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Ingår i: Journal of Cleaner Production. - USA : Elsevier. - 0959-6526 .- 1879-1786. ; 392
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Tidskriftsartikel (refereegranskat)abstract
- The present study investigates the impact of board characteristics on environmentally friendly production. The current research uses secondary data extracted from the Refinitiv Eikon database. The data is extracted from the database for a sample of 8094 corporates from 2 continents, Asia and Europe, from 2016 to 2021. Panel data analysis with fixed effect models is used to estimate the results. The findings reveal that board size, independence, and industry expertise significantly impact environmentally friendly production. The results also indicate that board diversity correlates positively with environmentally friendly production in European corporates but negatively in Asian corporates. Findings show that the moderating role of environmental teams has a greater interaction effect with board characteristics in Europe than in Asia. Finally, the results also show that higher environmental performance and environmental, social, and governance scores lead to higher levels of environmentally friendly production. The study has valuable insights and implications for board members, practitioners, academicians, and policymakers. Further, the study contributes to the strand literature by investigating the role of environmental teams on the relationship between board characteristics and environmentally friendly production. The findings are supported by agency, legitimacy, and stakeholder theories, which contribute to a better understanding of the relationship between board characteristics and environmentally friendly production. The evidence about this issue is still unknown and critical, particularly in the context of developing countries where there is a lack of regulatory enforcement related to environmental, social, and governance disclosures.
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| 4. |
- Goel, Puneeta, et al.
(författare)
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B Corps in India: A Sustainable Business Model
- 2023
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Ingår i: The International Handbook of Social Enterprise Law. - London : Springer. - 9783031142154 - 9783031142161 ; , s. 621-649
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Bokkapitel (refereegranskat)abstract
- After countries recognized the profound significance of assessing social and environmental performance as a prerequisite for sustainable business existence, various nongovernmental organizations as well as regulatory bodies developed measurement scales to gauge this performance. In this paper, we refer to one such assessment tool, B Impact Assessment (BIA), proposed by B Corps to benchmark the reporting framework of Indian companies for their social and environmental performance. The listed Indian companies were required to publish business responsibility reporting (BRR) which lacks generalization with other international standards.In this study, we consider BRR and propose a revised Business Responsibility and Sustainability Report (BRSR) framework to make it comparable and compatible with BIA, which is acceptable worldwide. Also, we introduce measurement scores of the BRR at a granular level—taking 109 items of the existing scale and 13 items identified after benchmarking with BIA, together aggregating to maximum score of 200. In addition, to support the Indian Institute of Corporate Affairs (IICA) to analyze the completeness, accuracy, and clarity of BRR, we apply scoring mechanism to develop sections A and B of the BRSR. The universal applicability of scale and benchmarking with internationally acceptable BIA will encourage more Indian companies to adopt social responsibilities and will make the assurance of annual report simple. Moreover, the proposed scale can also be used to identify companies that are eligible for the proposed Social Security Exchange in India. We expect that the findings will contribute to the literature on social responsibility and corporate sustainability and in practice accelerate the “CSR movement” in India.
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| 5. |
- Goyal, Shikha, et al.
(författare)
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The impact of macroeconomic and institutional environment on NPL of developing and developed countries
- 2023
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Ingår i: FUTURE BUSINESS JOURNAL. - : SPRINGER. - 2314-7202. ; 9:1
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Tidskriftsartikel (refereegranskat)abstract
- The study investigates what causes non-performing loans (NPLs) in developed and developing countries. To identify the relationship between bank-specific, macroeconomic determinants, and institutional environment non-performing loans on country-level panel data of Developing nations for the period extending from 2010 to 2020, the author used panel system GMM methodology. The long-held hypothesis that NPLs contribute to economic growth is tested using the Panel Granger causality test. Further panel cointegration tests were run to see whether the two variables have a long-term relationship. According to the study, loan defaults frequently happen at a lower rate during a rapid economic expansion, resulting in lower levels of non-performing loans. If there is a robust regulatory framework for systemic risk, a larger banking sector should be more stable than a smaller one. The current study also demonstrates the institutional environments importance in improving banks credit quality. In developing and developed countries, NPLs are significantly reduced when the institutional environment is improved.
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| 6. |
- Gupta, Isha, et al.
(författare)
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The Impact of Merger and Acquisition on Value Creation : An Empirical Evidence
- 2021
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Ingår i: The Importance of New Technologies and Entrepreneurship in Business Development. - Cham : Springer. - 9783030692216 - 9783030692209 ; , s. 1435-1456
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Bokkapitel (refereegranskat)abstract
- The aim of this paper is to examine the impact of post merger and acquisitions on value creation. The paper also analyses the impact of lagged synergy (a proxy of sales growth) on the post merger and acquisition (M&A) performance of acquiring firms. The study employs System Generalised Method of Moment model (System GMM) to the panel dataset of 64 Indian firms from 2012 to 2018 to determine the synergy impacts and value creation post merger and acquisition (M&A). The outcome of the study signs that mergers create positive value for post merger acquiring firms, and lagged synergy influences future synergies positively. The lagged dependent variable synergy (p-value is 0.000) shows a significant positive effect on dependent variable synergy, which indicates that previous year sales of the firm have a positive effect on future year sales. If the acquisition of firm post merger and acquisition (M&A) effectively absorbs acquired firm resources and digests nutrition from those resources, then the value can be created, and synergy can be achieved, or at least not damaged. Corporate managers, policy makers and regulators can lure significant conclusions from the outcomes of the study. This study for managers concludes that a strong view of possible synergies that can be accomplished through mergers, timelines and processes to achieve them, all of which will aid in the post merger integration process. This knowledge and understanding also helps to optimise the effect of lagged synergies. The results have also important consequences for academics and give impetus to further research. Future research can be undertaken by comprising premiums paid, cross borders mergers, hostile or friendly mergers that may shed some supplementary insights. This paper contributes to value addition in the literature of post M&A as it analyses value creation and effect of lagged synergy in terms of sales. There are limited studies that observed the relationship of value creation and merger and acquisition (M&A), especially in the context of Indian sectors; moreover, this paper takes into consideration different sectors viz. Manufacturing, Mining, Electricity, Construction, Service and Real Estate which gives a holistic view of Indian sectors.
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| 7. |
- Gupta, Isha, et al.
(författare)
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Triple Bottom Line : Evidence from aviation sector
- 2020
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Ingår i: International Journal of Business Ethics and Governance. - Istanbul, Turkey : EuroMid Academy of Business & Technology (EMABT). - 2717-9923. ; , s. 71-80
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The COVID-19 has spread with alarming speed bringing the global economy to a stand-still. As countries have imposed tight restrictions, the aviation industry is severely hit and its revenues sorely plummeted. The study aims to analyze the impact of Covid-19 on the aviation industry. Its main purpose is to alleviate the pandemic effect by applying the Triple Bottom Line (TBL) approach. TBL mainly addresses sustainability and focuses on three dimensions: people, planet, and performance. The aviation industry can sustain its revenues by adopting disruptive and innovative strategies that can counteract pollution effect (planet scale). Furthermore, it should urgently integrate artificial intelligence and machine learning in its booking system (people scale) to compensate for ongoing travel cancellations, delay, and headcounts reduction. To regain customers’ confidence, and boost its performance, the aviation industry should apply innovative plans such as electronic waivers, free cancellation, no-fee itinerary change.
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| 8. |
- Jimenez, Antonio M. Jimenez, et al.
(författare)
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An adapted European LeukemiaNet genetic risk stratification for acute myeloid leukemia patients undergoing allogeneic hematopoietic cell transplant. A CIBMTR analysis
- 2021
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Ingår i: Bone Marrow Transplantation. - : Springer Nature. - 0268-3369 .- 1476-5365. ; 56:12, s. 3068-3077
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Tidskriftsartikel (refereegranskat)abstract
- Cytogenetic and molecular abnormalities are known to influence post-transplant outcomes in acute myeloid leukemia (AML) but data assessing the prognostic value of combined genetic models in the HCT setting are limited. We developed an adapted European LeukemiaNet (aELN) risk classification based on available genetic data reported to the Center for International Blood and Marrow Transplant Research, to predict post-transplant outcomes in 2289 adult AML patients transplanted in first remission, between 2013 and 2017. Patients were stratified according to aELN into three groups: favorable (Fav, N = 181), intermediate (IM, N = 1185), and adverse (Adv, N = 923). Univariate analysis demonstrated significant differences in 2-year overall survival (OS) (Fav: 67.7%, IM: 64.9% and Adv: 53.9%; p < 0.001); disease-free survival (DFS) (Fav: 57.8%, IM: 55.5% and Adv: 45.3; p < 0.001) and relapse (Fav: 28%, IM: 27.5% and Adv: 37.5%; p < 0.001). Multivariate analysis (MVA) revealed no differences in outcomes between the Fav and IM groups, thus they were combined. On MVA, patients in the Adv risk group had the highest risk of relapse (HR 1.47 p <= 0.001) and inferior DFS (HR 1.35 p < 0.001) and OS (HR 1.39 p < 0.001), even using myeloablative conditioning or in those without the pre-HCT measurable-residual disease. Novel approaches to mitigate relapse in this high-risk group are urgently needed.
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| 9. |
- Kaur, Gaganpreet, et al.
(författare)
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A study to improve the job performance of the construction workers with regards to safety, health and welfare measures
- 2020
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Ingår i: International Journal of Technology and Globalisation. - : InderScience Publishers. - 1476-5667 .- 1741-8194. ; 8:3-4, s. 266-266
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Tidskriftsartikel (refereegranskat)abstract
- This research paper very diligently reviews the working conditions of the construction workers. The guidelines provided under the Building and Other Construction Workers Act (BOCW Act, 1996) have been discussed and evaluated. The study shows a detailed comparison of the law and the actual condition of the construction sites. Factor analysis have been applied on the data collected from 15 construction sites around Delhi, Noida and Gurugram to find out the major factors which play an important role in development of labours in construction industry in India. Conclusions were made to develop the methodology to eradicate the issues of the construction workers which would ultimately provide the solution to improve the performance of the workers at the construction sites. This paper adds value to the regulators and owners of construction site to come up with guidelines and procedures which will not only decrease the number of accidents occurring at sites but would also increase their efficiency at work.
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| 10. |
- Kaur, Gaganpreet
(författare)
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The Continuous Struggle for the Existence of Females in the Construction Industry in the 21st Century
- 2022
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Ingår i: Gender Perspectives on Industry 4.0 and the Impact of Technology on Mainstreaming Female Employment. - India : IGI Global. - 9781799885948 ; , s. 244-261
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Bokkapitel (refereegranskat)abstract
- The construction industry in India holds second place in the development of the country after the agriculture industry. The construction industry consists of the employment of the most diverse culture of people employed, and the issue of gender inequality is one of the main problems associated with this industry. This chapter focuses on the various issues related to the diversity of the people employed and the gender inequality prevailing among them. A questionnaire was designed which was to be filled by the workers, and a total of 220 respondents were interviewed from different sites of Delhi and NCR. Various questions related to the issues such as gender inequality and other problems faced by the female employees apart from the troubles of the routine problems were asked. The application of various tests applied on the data collected helped to study the issues in detail. Based on the field study, various suggestions and recommendations are provided.
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