| 11. |
- Mishra, Nandita, et al.
(författare)
-
An empirical study on companys perception of integrated reporting in India
- 2022
-
Ingår i: Journal of Financial Reporting & Accounting. - : EMERALD GROUP PUBLISHING LTD. - 1985-2517 .- 2042-5856. ; 20:3/4, s. 493-515
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the perception of preparers towards IR. This paper aims to study the perception of the preparers and to understand the current status of the adoption of IR in India. Design/methodology/approach The top 500 companies from ET 500 list have been analysed. Banks and financial institutions (a total of 69) have been excluded for the study. Out of 431 companies, the status of IR has been checked by the questionnaire-based survey. Principle component analysis, a dimensionality reduction technique was performed on the responses to understand the important components impacting the perception of companies. Also, a case study methodology has been adopted to compare and analyse the IR trends in the manufacturing and industrial sector. Findings The result shows that the majority of companies have a positive opinion about IR and the three major components impacting their perception are - concise reporting, effective and transparent reporting and finally, better decision-making. Practical implications The result of this study will be useful for the policymakers, regulators, companies who have or will adopt IR. Paper gives a relevant view to academicians for assessing the effectiveness and perception of IR. Originality/value Very few studies can be found in India which focusses on analysing the perception of preparers towards the IR. Specially after the circular of SEBI in 2017, it becomes even more important to analyse the insight and awareness of the companies who have adopted IR. The paper is a timely and relevant contribution to the literature by providing insight over the opinion of preparers in India.
|
|
| 12. |
- Mishra, Nandita, et al.
(författare)
-
Online teaching perceptions amidst covid-19
- 2020
-
Ingår i: JIMS8M: The Journal of Indian Management & Strategy. - India : Jagannath International Management School. - 0973-9335 .- 0973-9343. ; 25:3, s. 46-46
-
Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The world is facing one of the worst situations, battling with COVID 19 and education sector is not an exception. COVID-19 has resulted in a countrywide lockdown in India, which led to closure of schools and colleges. University Grant Commission (UGC), an apex educational body has come up with several guidelines for Higher Education Institution (HEI).This study is an attempt to understand the perception of respondents towards the online teaching, which is the new way of teaching adopted by each educational institute after the pandemic. The study shows that overall, the respondents are satisfied by the online teaching .From the study it may be concluded that the online classes favour the impact on the students and diversification in teaching methodology is imperative apart with the regular lecture teaching.
|
|
| 13. |
- Mishra, Nandita, et al.
(författare)
-
Predicting Financial Distress in the Indian Banking Sector: A Comparative Study Between the Logistic Regression, LDA and ANN Models
- 2021
-
Ingår i: Global Business Review. - : SAGE PUBLICATIONS LTD. - 0972-1509 .- 0973-0664.
-
Tidskriftsartikel (refereegranskat)abstract
- Financial distress is a socially and economically significant issue that affects almost every firm across the world. Predicting financial distress in the banking industry can substantially aid in the reduction of losses and can help avoid misallocation of banks financial resources. Models for financial distress prediction of banks are being increasingly employed as important tools to identify early warning signals for the whole banking system. This study attempts to forecast the financial distress of commercial banks by developing a bankruptcy prediction model for banks. The sample size for the study is 75 Indian banks. Logistic, linear discriminant analysis (LDA) and artificial neural network (ANN) models have been applied on the last 5 years (2015-2019) data of these banks. Data analysis results reveal the logistic and LDA models exhibiting similar prediction accuracy. The results of the ANN prediction model exhibit better prediction accuracy. It is expected that the results of this study will be useful for managers, depositors, regulatory bodies and shareholders to better manage their interests in the banking sector of the country.
|
|
| 14. |
- Mishra, Nandita, et al.
(författare)
-
Relationship between intellectual capital and firm performance : evidence from India
- 2021
-
Ingår i: International Journal of Critical Accounting (IJCA). - Geneva, Switzerland : InderScience Publishers. - 1757-9848 .- 1757-9856. ; 12:5, s. 403-428
-
Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to examine the effect of intellectual capital on its component of firm’s financial performance and market valuation. It also draws a comparison between service and manufacturing sector. The study applies panel data analysis for examining the effect of IC on financial performance and a primary survey is conducted to understand the impact of components of IC namely, human capital, structural capital and relational capital on firms’ organisational performance. Understanding the components of IC as the vital drivers of organisational effectiveness helps a company to derive the full value from them. The importance of various aspects of IC can be extracted from this research will provide opportunity for strategic approaches and reveals the correct path for efficient and suitable management of resource. This study offers a critical review of the impact of IC on firm’s performance and the components which will have more impact on organisational performance.
|
|
| 15. |
- Mishra, Nandita, et al.
(författare)
-
Rising Eminence of Sustainability Reporting : Evidence from India
- 2021
-
Ingår i: The Importance of New Technologies and Entrepreneurship in Business Development. - Cham : Springer. - 9783030692216 - 9783030692209 ; , s. 246-260
-
Bokkapitel (refereegranskat)abstract
- This paper is an attempt to examine the sustainability reporting practices of the top 40 public & private Indian companies (as per the ET-500 list). Using NVivo software, each company’s overall disclosure index is calculated on seven identified parameters. The study is conducted by applying content analysis on the past two-year’s annual reports of all the companies. To identify substantial variation in public and private company’s disclosure norms, the Mann-Whitney U test was applied for statistical analysis. Results indicate a significant difference in disclosure of environmental, human rights, social performance, society, product responsibility, and six capitals. Public sector companies are found to be more inclined in societal disclosures while the private sector companies are more inclined towards social responsibility. Environmental disclosures exhibit higher values for public companies and social performance indicators display higher values for private sector companies.
|
|
| 16. |
- Mishra, Nandita
(författare)
-
The impact of online education on the learning experiences of tertiary students during the COVID-19 pandemic : an Indian case study
- 2022
-
Ingår i: New student literacies amid COVID-19. - Bingley : Emerald Group Publishing Limited. - 9781800714670 - 9781800714663 ; , s. 57-68
-
Bokkapitel (refereegranskat)abstract
- COVID-19 has shown its pandemic powers to the whole world. At times when many countries are forced to go for total lockdown of its economic activities, unusual economic crisis is inevitable. Amid all the crisis, the impact on education sector was also massive. In India also COVID-19 has resulted in a country-wide lockdown, which led to closure of schools and colleges. University Grant Commission, an apex educational body has come up with several guidelines for higher education institution. This study is an attempt to understand the perceptions of Indian tertiary students toward online teaching which has become the no-other-choice method of instruction for educational institutes during the pandemic. An online survey was conducted in October 2020, to collect information from the students through Google form about their perceptions and experiences with online learning. A total of 248 students completed the survey. Factor analysis has been applied on the collected data to understand the factors which most impacted the students. Results showed that “less effectiveness,” “stress and boredom” and “connectivity challenges” were among the major challenges faced by these students in their online learning experience. This study urges the need for an educational strategy to be set by policy makers to respond to the challenges encoutered during online learning.
|
|
| 17. |
- Munde, Anjali, et al.
(författare)
-
Corporate performance: SMEs performance prediction using the decision tree and random forest models
- 2022
-
Ingår i: Corporate Ownership & Control. - Sumy, Ukraine : Virtus Interpress. - 1727-9232 .- 1810-3057. ; 20:1, s. 103-113
-
Tidskriftsartikel (refereegranskat)abstract
- Stock markets are volatile and continue to alter based on the functioning of the company, historical documents, market-rate, and news updates with the timings. Stock price prediction is the utmost stimulating assignment. In the present communication, a study with data on the stock prices of the top small and medium-sized enterprises (SMEs) in the National Stock Exchange of India (NSE) was utilized to estimate the functioning of the technique executed. The results of this study demonstrate the impact of COVID-19 on the financial distress of SMEs and also helps us in understanding how a better prediction model can help in predicting financial distress. Many studies have been conducted to estimate the bankruptcy of the SME sector using accounting-based financial. But in this study, the leading principle was to exemplify the means to utilize machine learning (ML) algorithms in the bankruptcy prediction of SMEs. The outcomes from the proposed a decision tree and a random forest prototype are observed to be effective with a high accuracy rate. The study has practical implications on the prediction accuracy and practical value for banks in supporting the financial decision and can be used to access the loan applications of SMEs.
|
|
| 18. |
|
|
| 19. |
- Singh, Vijeta, et al.
(författare)
-
Impact of Green Finance on National Economic Growth During the COVID-19 Pandemic
- 2022
-
Ingår i: Energy RESEARCH LETTERS. - : Asia-Pacific Applied Economics Association. - 2652-6514 .- 2652-6433. ; 3
-
Tidskriftsartikel (refereegranskat)abstract
- This study explores the impact of green financing on economic growth during the COVID-19 pandemic. Using data from 30 countries, we find that green financing has a positive impact on economic growth. This finding has both theoretical and practical implications.
|
|
| 20. |
- Verma,, Servjaeta, et al.
(författare)
-
Recognition and Marketing Opportunities of a “GI” Tag in Handloom Product: A Study of Banaras Brocades and Sarees
- 2018
-
Ingår i: Journal of Intellectual Property Rights. ; 23, s. 101-110
-
Tidskriftsartikel (refereegranskat)abstract
- Geographical Indication of Goods is an element of Intellectua l Property Right which attributes goods to its geographicalorigin. These goods may fall under diverse categories as agriculture, natural goods, manufactured goods, food products, textileand handicraft items. Darjeeling Tea was the first product to get GI status and till date 303 products have received GI tagging inIndia. Legal protection through “GI” tag prevents similar products from taking the unfair advantage. Despite measures byGovernment to protect the indigenous treas ures, the economic potential of most of the products remains underutilized. Thestudy discusses about recognition and marketing opportunities of ‘Banaras Brocades and Sarees’, a handloom product thatreceived GI tag in year 2009. The study discusses current industry trends and market drivers for handloom products w.r.tBanarsi Saree. Though initiatives have been taken to protect the authentic art of weaving, and awarding ‘GI’ status had beenlandmark in this regard, but there is lack of planning and implementation of post GI measures in order to realize the commercialpotential of same. In order to leverage the commercial benefits of ‘GI’ tag, the study recommends strategies for brand buildingand marketing of ‘Banaras Brocades and Sarees’ for Indian and international markets (PDF) Recognition and Marketing Opportunities of a “GI” Tag in Handloom Product: A Study of Banaras Brocades and Sarees. Available from: https://www.researchgate.net/publication/336471583_Recognition_and_Marketing_Opportunities_of_a_GI_Tag_in_Handloom_Product_A_Study_of_Banaras_Brocades_and_Sarees [accessed Mar 01 2022].
|
|
