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Indian Journal of Finance

ISSN: 0973-8711 Frequency: Monthly Peer Review: Double-blind Published since: 2007 Language: English
A publication of AMCPL
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New Delhi, India
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Issue Articles

Vol. 16, No. 5 · May 2022 OPEN ACCESS
IJF Vol. 16
2022
Indian Journal of Finance
Volume 16, Issue 5 · May 2022
ISSN 0973-8711
Articles 4
DOI Prefix 10.17010/ijf
Access Open Access
Table of Contents 4 ARTICLES
01 Original Article
Open Access
Audit Tenure, Audit Fee, and Audit Quality : Evidence from India

This paper examined the relationship between the tenure of the auditor and the audit quality of Indian companies, particularly in the wake of two significant regulations in the financial reporting, the implementation of Ind AS (the IFRS compliant accounting standards) …

Keywords: mandatory auditor rotation, modified Jones model, discretionary accruals, IFRS, audit fees
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02 Original Article
Open Access
Open Banking Ecosystem : The Indian Perspective

The financial services industry has globally witnessed rapid changes because of technological advances. Banks started sharing customer information with customer consent but under regulatory guidelines to meet the changing customer demands and market competition. This situation enabled the banking industry …

Keywords: Open banking, application programming interfaces, data protection, fintech
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03 Original Article
Open Access
Financial Performance Evaluation of Selected CPSEs of India Through Dupont Analysis

The ability to create wealth for investors is one of the key performing indices of a business entity. Return on equity (ROE) measures this index, and DuPont analysis facilitates a critical evaluation of ROE. The present study attempted to establish …

Keywords: CPSE, DuPont analysis, equity multiplier, net profit margin, return on equity, total asset turnover
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04 Original Article
Open Access
Is CAPM Still Valid in Today’s Market Scenario?

The current study examined the CAPM’s applicability in the Indian capital market. The study collected weekly closing price data of 48 companies listed on the NSE Nifty 50 index for 10 years, from April 2011 to March 2021. The five …

Keywords: CAPM, stock, NSE, beta
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