01
Original Article
Open Access
Optimism and Self-Control : Complementary Predictors of Financial Risk-Taking Propensity Among Working Adults
Crystal Glenda Rodrigues, Gopalakrishna B. V.
· pp. 8–24
DOI: 10.17010/ijf/2023/v17i7/170966
Purpose: The article aimed to investigate the complementary strength of two behavioral traits, namely, optimism and self-control, on the financial risk-taking propensity of working adults in India. In addition, the moderating effect of gender on the relationship of optimism and …
Keywords:
behavioral finance, optimism, self-control, financial risk-taking, gender study
02
Original Article
Open Access
XBRL Adoption and Information Asymmetry : Evidence from the Indian Capital Market
Sushant Gupta, Ajay Chandel, Lalit Bhalla
· pp. 25–36
DOI: 10.17010/ijf/2023/v17i7/170240
Purpose: The study was conducted in the context of the Indian capital market to find out the effect of adopting XBRL (eXtensible Business Reporting Language) on the reduction of information asymmetry and the impact of XBRL on the trading volume …
Keywords:
XBRL, corporate reporting, information asymmetry, Indian capital market
03
Original Article
Open Access
Overseas Direct Investments to the Wholly Owned Subsidiaries and Their Association with Indian Macroeconomic Factors
D. Vijayalakshmi, Shalini K. Menon
· pp. 37–53
DOI: 10.17010/ijf/2023/v17i7/170039
Purpose: The present study focused on analyzing the macroeconomic factors of the home country (India) before investing in a wholly owned subsidiary (WOS) established in a foreign country. When an investment is made in a WOS, the entity must focus …
Keywords:
overseas direct investment, wholly owned subsidiaries, macroeconomic factors, shortrun association, long-run association
04
Original Article
Open Access
Impact of Non-Performing Assets on Financial Performance of Selected Merged Indian Public Sector Banks
Parmod Kumar Sharma, Babli Dhiman
· pp. 54–69
DOI: 10.17010/ijf/2023/v17i7/172829
Purpose: The Government of India (GOI) restructured 13 public sector banks (PSBs) into five by amalgamation in recent years. The basis of their merger was not in the public domain. However, it was understood that the underlying reason was to …
Keywords:
restructuring, PSBs, GNPA, merger, recapitalization
