International Financial Reporting Standards (IFRS) constitute a comprehensive set of accounting standards, formulated for harmonization and unification of global accounting practices ; 119 out of 143 jurisdictions require IFRS for most domestic publicly accountable entities (listed companies and financial institutions) …

The present study endeavoured to propose a new mathematical formula based on Wagner's law. Previous six versions of mathematical formulae, stated by different economists, were compared with a new proposed mathematical formula on the basis of three tests - spurious, …

This article attempted to study the effectiveness of credit risk management of life insurance companies in the private sector in India and also the role played by the Indian insurance regulator (IRDAI) during the period under study by the public …

This paper examined the valuation errors and initial price efficiency of NSE (National Stock Exchange) listed IPOs. The main objective of the study was to determine whether the valuation errors occurred due to deliberate discount given by issuers or due …