01
Original Article
Open Access
Sentiment Analysis of Chairperson’s Message and Its Influence on Financial Performance : Study on NIFTY 50 Companies
Manoj Kumar Jena, Srikant Das, Brajaballav Kar
· pp. 8–23
DOI: 10.17010/ijf/2024/v18i11/174639
Purpose: Return on assets (ROA) is one of the most important financial parameters used for multi-level analysis. The investment in assets also depends on the future perspective of the management, which is reflected in the chairperson’s message in the annual …
Keywords:
text analytics, text mining, chairman message, corporate governance, signaling theory
02
Original Article
Open Access
Firm Value and Mandatory Risk Disclosure : An Empirical Investigation of Listed Companies Under Ind-AS107 in India
Sushant Gupta, Gagandeep Singh, Ajay Chandel
· pp. 24–35
DOI: 10.17010/ijf/2024/v18i11/174640
Purpose: The purpose of this study was to investigate the relationship between mandatory risk disclosure practices and firm value in Indian-listed non-financial companies, considering the implementation of Ind-AS 107. The study aimed to analyze the impact of required risk disclosures …
Keywords:
Tobin- Q, firm value, mandatory risk reporting, transparency
03
Original Article
Open Access
Linking ESG Disclosure to Firm Performance and Risk : An International Perspective
Smita Dayal, Tarun Kumar Soni, Ritika Aggarwal, Roshni Hotwani
· pp. 36–55
DOI: 10.17010/ijf/2024/v18i11/174641
Purpose: The study investigated the relationship between a company’s environmental, social, and governance (ESG) scores, performance, and risk for a cross-country sample across developed and emerging nations. Methodology: The study employed a panel regression approach to assess the impact of …
Keywords:
environmental, social, and governance (ESG), panel regression, firm performance, risk, developed economies, emerging economies, stakeholder theory, sustainability, Bloomberg
04
Original Article
Open Access
Strategic Growth via Mergers & Acquisitions : An Empirical Study of Post-Acquisition Performance
Sherab Wangdi, Raju Paul, Dipen Roy
· pp. 56–70
DOI: 10.17010/ijf/2024/v18i11/174642
Purpose: The study aimed to evaluate the effects of mergers and acquisitions (M&As;) on acquiring firms’ performance, addressing conflicting claims by various researchers. It began with a review of merger theories and proposed alternative research methods to better reflect the …
Keywords:
mergers and acquisitions, corporate restructuring, corporate strategy, financial performance, paired samples t-test, sign test
