K. Shankaraiah

Osmania University · Dept. of Commerce

E-commerce predominantly occupies a prime position in the current business environment in the world, as e-commerce helps in simplifying the business processes and make them faster and efficient. E-commerce is a process of sale of goods and services through the internet and is also known as online commerce, internet commerce, virtual commerce, digit...

In this paper an attempt has been made to study the reforms in banking sector have brought about perceptible improvement in the overall performance of banks. The underlying objectives of the any reform were to make the banking system more competitive, productive and profitable. It concludes that the financial liberalisation alone will not ensure st...

The study focuses on the association between audit committee quality characteristics and internal control quality, so as to improve the quality of financial reporting by understanding and managing the audit committee characteristics. In this study, the concept of internal control quality and its association with audit committee characteristics by t...

This paper presents the Legal Framework of stock buyback in India and the Trends of stock buyback in India. As there are various motives and drives for stock buyback, the study is aimed at presenting the Legal aspects to be fulfilled by the companies which opt for stock buyback. Along with the regulatory framework it also made an attempt to present...

Explains global trends in ebusiness

Revenue Deficit is a more comprehensive indicator of the Government’s deficit, which may be advantageous to the state economy if it creates new capital assets that increase productive capacity of the state and generate future income stream. On the contrary, it is detrimental for the economy if it is used just to cover revenue expenditure as it resu...

Research FRLs

This paper examines the growth and different segments of electronic commerce (e-commerce) in India. As e-commerce is one of the top growing businesses in India and provides a great market potential for investments, foreign Investors are funding e-commerce sector. The study concludes that there would be a prospective growth of e-commerce in India, i...

The article explains how the Fiscal Responsiblity Legislations have impacted the Fiscal Deficits in different States in India with national and international perspectives.

This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE) between years 2002 and 2012. Using Godden sample size formula, 133 companies are selected randomly for the study. It is found that in most of the equity based...

The study focuses on the relationship between audit committee and earnings quality, so as to improve the quality of earnings by understanding and managing the audit committee characteristics. The concept of management of earnings quality and its relationship with audit committee characteristics by testing the hypothesis are presented in the context...

Abstract Good corporate governance ensures that corporations perform better and have a better relationship with its stakeholders. The proper practice of accounting standards is very significant, as it leads to the effective disclosure and consequently good corporate governance programmes. Hence, the practice of proper accounting standards is more r...

Good corporate governance ensures that corporations perform better and have a better relationship with its stakeholders. The proper practice of accounting standards is very significant, as it leads to the effective disclosure and consequently good corporate governance programmes. Hence, the practice of proper accounting standards is more relevant i...

The good Corporate Governance ensures the better corporate performance and better relationship with stakeholders, where the proper practice of accounting standards assumes a lot of importance as it leads to the effective disclosure thus, good Corporate Governance. Hence, the practice of proper accounting standards is more relevant issue of good Cor...

The study examines the key factors of customer loyalty in the context of a large retail banking organization - National Bank of Oman (NBO). The scope of the study includes review of prescriptions available in the literature, an objective review of the management policies and programs relating to front-end and back-end operations, particularly with...

The Value Added Tax Accounting (VATA) is one of those newly emerged concepts, which were emphasized much in the context of VISION 2020 by the industry, business, profession, academic, administration, politicians etc. as VATA is regarded as a source of stable revenue, conducive to investment, immune to lobbying pressures and ensures the economic gro...

The paper presents methodology, results of an empirical study for testing the weak form of Efficient Market Hypothesis of Bahrain Stock Market. The paper also reviews and highlights some of the recent strategic initiatives ushered in by the Bahrain Stock Exchange to expand and strengthen Bahrain's financial market in terms of listing procedures, re...