01
Original Article
Open Access
Financial Reforms and Corporate Financing Decisions of Indian Industries
Nemiraja Jadiyappa, V. Nagi Reddy
· pp. 5–16
DOI: 10.17010/ijf/2014/v8i4/71918
This study evaluates the impact of financial reforms on the corporate financing decisions of selected 23 Indian industries for the period from 1988-2005. We used a financial reforms index that will allow a better understanding of the impact of gradual …
Keywords:
Financial Deregulations, Industry Changes, Financial Reforms, Capital Structure, Corporate Leverage, Cost of Debt
02
Original Article
Open Access
A Study into the Impact of IFRS (Ind AS) 'Borrowing Costs' on Corporate Financials and Government Revenues
Ambrish Gupta
· pp. 17–27
DOI: 10.17010/ijf/2014/v8i4/71920
Treatment of borrowing costs is a key issue in financial reporting as it affects the measurement of financial performance and position of an enterprise. Borrowing costs in general are recognized as an expense. However, in certain situations, borrowing costs, that …
Keywords:
Accounting Standards, EIRM, IAS, IFRS, Ind AS
03
Original Article
Open Access
Effect of Microloans on the Livelihood of Beneficiaries: A Descriptive Study in Ethiopia
Bekele Abraham Diro, Suresh Vadde
· pp. 28–37
DOI: 10.17010/ijf/2014/v8i4/71921
Microcredit has been found to be a critical instrument in order to improve the livelihood of the poor. It is prominently used to improve the livelihood of the household borrowers where it is believed to be under exploited in research. …
Keywords:
Microloan, Livelihood, Households, Human Capital
04
Original Article
Open Access
Assessing the Financial Soundness of Companies with Special Reference to the Indian Textile Sector: An Application of the Altman Z Score Model
Bhavna Ranjan Ahuja, Nitish Singhal
· pp. 38–48
DOI: 10.17010/ijf/2014/v8i4/71922
The Altman Z Score model is a useful tool to predict financial distress in business organizations operating across a wide variety of industries. Altman's Z score, developed by Edward I. Altman, is a multiple discriminant analytical model used to determine …
Keywords:
Altman Z Score, Ratio Analysis, Textile Industry, Bankruptcy
05
Original Article
Open Access
Energy Trading and Investing: Trading, Risk Management and Structuring Deals in the Energy Markets - A Book Review
Girish G. P., Vijayalakshmi S.
· pp. 49–51
DOI: 10.17010/ijf/2014/v8i4/71923
Energy trading, in particular, is not a pure science, but a complex mix of economics, finance, markets, trading, risk management, scientific tools, and rational as well as irrational behavior of energy market participants affected hugely because of business environment, macro-economic …
Keywords:
Energy, Natural Gas, Trading, Oil, Electricity, Coal, Investing M210, Q210, Q410, Q430, Y30 Book Review Submission Date, September 29, 2013, Book Review Paper Acceptance Date, February 4, 2014
