01
Original Article
Open Access
Association of CSR Disclosure with Accounting Conservatism : A Study of Select Indian Mining Firms
Binoti Patro, J. K. Pattanayak
· pp. 7–25
DOI: 10.17010/ijf/2017/v11i3/111646
The aim of the present study was to obtain evidence of the influence of corporate social responsibility (CSR) disclosure on accounting conservatism (AC). Measurement of conservatism was done by the use of discretionary accruals. The measurement of CSR reporting is …
Keywords:
Financial Reporting Quality, Accounting Conservatism, Earnings Management, Corporate Social Responsibility, Indian Mining Firms
02
Original Article
Open Access
Testing the Weak-Form Market Efficiency in the Indian Stock Market : Evidence from the Bombay Stock Exchange Index (BSE) Sensex
Venkata Rajasekhar Ryaly, G. V. Subba Raju, Bhargava Urlankula
· pp. 26–40
DOI: 10.17010/ijf/2017/v11i3/111647
Performance of the stock markets is considered as a very important tool to measure the performance of the economy. In recent years, the Indian stock market has witnessed a tremendous growth in all the facets of trading , that is, …
Keywords:
Random Walk Hypothesis, Weak-Form Market Efficiency, Indian Stock Market, Bombay Stock Exchange, Autocorrelation Test, Unit Root Test, Variance Ratio Test
03
Original Article
Open Access
An Empirical Study of Price Discovery in Commodities Futures Market
Mohammad Irfan, Jayant Hooda
· pp. 41–57
DOI: 10.17010/ijf/2017/v11i3/111648
Price discovery is one of the major economic functions of the futures market. It provides a competitive response of futures prices which are derived from spot prices. Basically, a commodity derivative is multifarious in a growing country like India. India …
Keywords:
Price Discovery, Granger Causality, Market Efficiency, Futures Market
04
Original Article
Open Access
Market Structure and Competition in the Banking Industry : A Review of Literature
Priyanka Chandanani, Kalpana Singh, Sudipa Majumdar
· pp. 58–76
DOI: 10.17010/ijf/2017/v11i3/111649
The significance of the banking industry in the economy has generated a vast body of research on the study of competition within the industry. Especially with the deregulation and subsequent re-regulation of the banking sector in a large number of …
Keywords:
Market Structure, Competition, Banks, India, Efficiency
