| 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. |
- 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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| 3. |
- Mishra, Nandita, et al.
(författare)
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An empirical study on companys perception of integrated reporting in India
- 2022
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Ingår i: Journal of Financial Reporting & Accounting. - : EMERALD GROUP PUBLISHING LTD. - 1985-2517 .- 2042-5856. ; 20:3/4, s. 493-515
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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.
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| 4. |
- Mishra, Nandita
(författare)
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The impact of online education on the learning experiences of tertiary students during the COVID-19 pandemic : an Indian case study
- 2022
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Ingår i: New student literacies amid COVID-19. - Bingley : Emerald Group Publishing Limited. - 9781800714670 - 9781800714663 ; , s. 57-68
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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.
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| 5. |
- Munde, Anjali, et al.
(författare)
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Corporate performance: SMEs performance prediction using the decision tree and random forest models
- 2022
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Ingår i: Corporate Ownership & Control. - Sumy, Ukraine : Virtus Interpress. - 1727-9232 .- 1810-3057. ; 20:1, s. 103-113
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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.
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| 6. |
- Singh, Vijeta, et al.
(författare)
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Impact of Green Finance on National Economic Growth During the COVID-19 Pandemic
- 2022
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Ingår i: Energy RESEARCH LETTERS. - : Asia-Pacific Applied Economics Association. - 2652-6514 .- 2652-6433. ; 3
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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.
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