Amitava Mondal

• M. Com, Ph.D.
• Professor (Associate) at Sidho Kanho Birsa University

Purpose The repercussions of the “Covid-19 pandemic” have been felt across all the global economies. Therefore, this study evaluates its consequences on the performance of Indian-listed SMEs across the manufacturing, service, and pharmaceutical sectors in terms of financial performance, solvency position, and market performance. Design/methodology...

This experimental study is carried out from the curiosity how the Environmental-Social-Governance related disclosure level influence the equity cost from the standpoint of Indian companies. For this purpose a number of 50 companies which are enlisted in the NSE, one of the leading stock exchanges in India, are selected as the sample of analytical c...

Purpose The recent meeting of G-20 world leaders, held in New Delhi, in 2023, highlighted that the physical effect of climate change has considerable macro-economic costs at the national and global levels and they have also pledged to accelerate the clean, sustainable and inclusive energy transition along a variety of pathways. Climate change could...

Purpose Transitioning to a low-carbon economy requires a positive response by society, including business organizations, towards the green concept and also requires the implementation of long-term green strategies. These requirements could impose various transition risks on the sustainable development of the firms; hence, the present study aims to...

Present study is conducted to know the influence of bank-specific and macro-economic variables on bank performance in Indian context. A comparison has been made between public and private sector banks. For the purpose of the study, we have selected 32 commercial banks. Secondary data has been collected from the annual reports of the respective bank...

There are multiple impacts of climate change on companies, and it has been recognized as a major risk towards their sustainable development. Hence, investors and other stakeholders are increasingly interested to know how the companies are complying with various international and national guidelines for addressing and communicating these risks. The...

Demand for non-financial information is a paradigm shift in corporate disclosure practices. In the information-driven economy, SMEs are facing intense pressure from stakeholders and demanding non-financial information. The present study aims to examine the non-financial disclosure level and quality of listed SMEs in India.We selected100 samples lis...

Climate change imposes greater physical, transitional, as well as regulatory risks, on the firm's financial and operational activities. However, while evaluating the performance of the firms, the traditional financial performance indicators do not incorporate climate risk. Without integrating climate risk in the traditional performance indicators,...

The present study is undertaken to examine to what extent sustainability guidelines, national and international, are followed by the Indian SMEs. The main objective of this study is to examine the sustainability disclosure practices of Indian SMEs. For this purpose, 25 SMEs are considered which are listed in BSE SME and their annual reports for the...

Purpose The impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian scenario. So the objective of this paper is to examine not only the overall effect of ICD but also the individual effect of human capital disclosure (HCD), relational capital disclosure (RCD) and s...

Today the entire world is undergoing through a tough times. A virus named Covid-19 has taken the entire world into its grip and as a result people's life and global economy have been disheveled. Covid-19 is a one of the giant disaster in the year 2020. No any country is left from the trap of Covid-19. It is impacting the global economy devastatingl...

Now a day, intellectual capital plays a vital role in improving financial performance and competitiveness of an organization. This paper measures the value creation efficiency of intellectual capital management in the context of 8 Islamic banks in Bangladesh over a period of six years. The paper also examines the impact of intellectual capital mana...

The sustainable rural development is one of the most complex contemporary issues. Social entrepreneurship has emerged in recent years given its importance for sustainable rural societal development and gaining increasing importance in today's Indian economy. Where institutions have failed or avoid to resolving the social problems and needs of the r...

Today the whole world becomes one big common place through globalization. It is the process which expands and accelerates the movement of people, ideas and exchange of commodities across vast distances. Globalization affects people with respect to their way of life, culture, values, taste, fashion, preferences, etc. India has a rich cultural backgr...

Presently SMESs are backbone of Indian economy. To obtain competitive advantage in the knowledge economy, it is crucial for small and medium sized enterprises (SME) to utilize their knowledge efficiently and to enhance their Innovation potential. Thus, managing their Intellectual Capital is increasingly important for success and sustainability. Fur...

Intellectual capital (IC) is non-monetary assets or resources without physical substances which are underlying factors of a firms value creation process. Knowledge based companies mainly depend upon these type of assets for their value creation and competitive advantage. The present study makes an attempt to examine efficiency and effectiveness of...

Numerous academicians, business professionals, and consultants identified 'intellectual assets/capital' as the main factor of value creation in the present knowledge economy. Companies especially in the service sectors require maximum amount of this type of capital to maintain their existence in the competitive market, whereas empirical results sho...

Objective of the study: Intellectual capital (IC) shows a significant growing acceptance as a worthy topic of academic investigation and practical implication. The main objective of this study is to determine the monetary value of intellectual capital and to examine whether the joint explanatory power of intellectual capital (IC), book value (BV) a...

In the knowledge economy there has been increasing demands from stakeholder’s side to provide sufficient information about company’s ability to create wealth. Today intellectual capital is considered as superior assets for wealth creation. In this study we empirically investigate the intellectual capital reporting trends of 30 Indian knowledge inte...

Purpose The purpose of this study is to investigate empirically the relationship between intellectual capital and financial performance of 65 Indian banks for a period of ten years from 1999 to 2008. Design/methodology/approach Reserve Bank of India's database and Annual reports, especially the profit and loss accounts and balance sheets of the ba...

Intellectual capital is becoming the preeminent resource for creating value and competitive advantage. The aim of this study is to investigate whether the performance of a Company's intellectual capital can explain corporate performance. Annual reports, especially the Profit & Loss account and Balance Sheet of the company for the 3 years (2007 to 2...

Purpose This paper seeks to estimate and analyze the relationship between intellectual capital and corporate conventional financial performance measures of Indian software and pharmaceutical companies for a period of five years from 2002 to 2006. Design/methodology/approach Annual reports, especially the profit and loss accounts and balance sheets...