01
Original Article
Open Access
Accounting Misdeeds at General Electric
Rajesh Pathak, Geeta, Satish Kumar
· pp. 7–18
DOI: 10.17010/ijf/2015/v9i12/84380
The case discussed the accounting fraudulent activities at the U.S. - based market leader of electronics industry, General Electric (GE). SEC suspected that between 2002 and 2003, GE bent the accounting rules to either inflate earnings or hit the analysts' …
Keywords:
Accounting Fraud, General Electric, Commercial Paper, Hedge Accounting, Bridge Transactions
02
Original Article
Open Access
An Empirical Assessment of Savings - Growth Nexus in India
Shradha Hitesh Budhedeo
· pp. 19–40
DOI: 10.17010/ijf/2015/v9i12/84381
The behaviour of savings and economic growth in India has been puzzling. Savings rates have been progressively rising and have been impressive throughout the planned economic period. In contrast, the growth rates have been increasing slowly and are unpredictably low. …
Keywords:
Causality, Cointegration, Unit Root, Saving, Growth M410, M420, M490
03
Original Article
Open Access
The State of Earnings Management in India : An Empirical Analysis
Raghuveer Kaur, Sanachit Mehra, Ashu Khanna
· pp. 41–50
DOI: 10.17010/ijf/2015/v9i12/84383
Earnings management has become an area of concern after the fall of giant enterprises. The fall of Xerox, Worldcom, Satyam, and Enron posed a threat to investors' confidence. Undoubtedly, countries like India, which are quickly developing, have to be more …
Keywords:
Earnings Management, Modified Jones Model, Discretionary Accruals, Indian Context M410, M420, M490
04
Original Article
Open Access
Testing Efficiency in Agricultural Commodity Futures Market in India Using Cointegration and Causality Tests
Shubhendu Vimal
· pp. 51–60
DOI: 10.17010/ijf/2015/v9i12/84384
Purpose: As far as the utility of market based instruments is concerned, there is always a dilemma regarding the stability and role of futures contracts in the development of underlying agricultural commodity markets. The objective of the current study was …
Keywords:
Agriculture - Commodity Futures, Market Efficiency, Cointegration, Causality, India