This research paper focuses on the current environmental management practices and captures the perception of corporate managers on environmental reporting through a structured questionnaire to understand the factors impacting companies in disclosing environmental information. The data for this research was collected through a questionnaire survey. Analysis of the responses indicates long-term survival, reduction in waste and improved efficiency' and acknowledging social responsibility as the top reasons for disclosure. Avoid providing sensitive and confidential information, no legal requirement to report and avoid possible damage to company's reputation were the reasons preventing an organisation from making disclosures. Overall, the findings suggest that the perceptions of both 'reporter' and 'non-reporter' are similar indicating the existence of other factors that impact disclosure. The findings support both the legitimacy and stakeholder theory as organisations strive for long-term survival and aspire to have a better corporate image.
SC management has assumed a leading operations strategy position in both manufacturing and service industries, and over the years enterprises have sincerely implemented SC management strategies in their enterprises. Knowledge Management (KM) is a major source of empowerment of SC management, and is a vital element in information intensive and multi-cultured enterprise environments. Realizing the importance of KM in Supply Chain (SC), an effort has been made in this paper to suggest a theoretical framework for KM in SC and to authenticate the frame with the help of an experiential study conducted with Indian enterprises. The majority of participants solicited for this study work in the private sector (medium and large enterprises in the Delhi/NCR region of India). The respondents in this survey are: logistics managers, SC managers and engineers. There is a need to clearly integrate SC network parameters and variables into any final KM model or framework. The results then would supply a more suitable KM framework for improving SC competitiveness.
This study aims to empirically examine and analyze the impact of capital structure decision on the firm’s profitability by using a sample of 35 Indian pharmaceutical companies listed on Bombay Stock Exchange (BSE) during the period of 5 years from 2012 to 2016. Regression Analysis is used to measure the extent and nature of the relationship. Capital structure variables used in the study are ratio of long-term debt to total assets (LDA), ratio of short-term debt to total assets (SDA) and ratio of Total debt to total assets (DA) while profitability has been measure by Return on Equity (ROE). Firms Size (SIZE)and Salesgrowth(GROW) are also used as control variables. Results reveal a positive effect of SDA and DA on ROE, while a weak-to-no effect was found of LDA on ROE.
With the paradigm shift from the local “ bahi-khata (indigenous accounting and record-keeping system)” to the online annual statements, companies are continuously searching for ways to window dress accounts and present a better financial picture. Window dressing is an old phenomenon and lies within the boundaries of lawfulness. As we enter the era of Digital India Programme, it becomes imperative to present correct accounting figures. Studies have revealed that small size companies include more data irregularities than their large size counterparts. Thus, the article aims at analysing the financial statements of 100 companies listed on Nifty Free Float Smallcap Index for the period 2011–2015 with the help of Beneish model. The results indicate that the largest amount of window dressing takes place in the construction industry. The study implies that an in-depth study of the audited reports is required to identify their authenticity and detect any instances of window dressing.
The study examines the perception of accounting experts regarding the -tion between perception of accounting experts and their age, educational ---ther concluded that the perception of accounting experts is independent of age, education, occupation and number of years of experience of accountviewpoint of accounting experts regarding the opportunities and challenges associated with the implementation of IFRS has not been researched in experts is dependent upon their individual attributes like age, education, -tunities faced by the accounting experts in order to deal with them (opporis fast approaching, it seems to be necessary to understand the perception of the buyers and sellers of accounting standards meaning thereby the 36
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