Manasvi M. Kamat

• PhD in International Economics
• Head of Faculty at Goa Multi-Faculty College, Dharbandora-Goa

The Companies enactment of 2013 has the potential to be a historic milestone as it aims to improve corporate governance, simplify regulations, enhance the interests of minority investors and for the first time legislates the role of whistle-blowers. Sections 128 to 133 and 138 to 148 of new act 2013 deals with accounts, auditors and the audit profe...

We aim to highlight quantitative significance of share buyback in an emerging economy, India by documenting its emergence and trends in stock over time, 1991–2011. The market reaction to the impact of stock repurchase program and dividend increase announcements on share price behavior and their relative signaling power with reference to Indian firm...

This paper analyses the current regulations in carbon accounting and reporting. Secondly it surveys perceptions of stakeholders (practicing accountants and educators) to see if they have demonstrated general awareness in understanding the key dynamics of the issues involved. The perceptions of the 196 accounting professionals and their sensitivity...

Purpose This study aims to find whether the Indian private corporate sector follow stable cash dividend policies, whether dividends smoothen earnings, estimate the implicit target dividend ratio, and examine the determinants along with speed of adjustment of dividends towards a long run target ratio. Design/methodology/approach The study uses the...

This paper analyses the current responsible practices in carbon accounting reporting by Indian NSE (National Stock Exchange) Nifty firms within their disclosed financial statements, to establish a baseline understanding of current their accounting practices to assess whether they are meaningful and transparent. Realizing the significant growth in t...

The paper attempts to analyze the fairly large primary data (N=232) gathered from responses to 57 statements on ethical issues in accounting disclosure practices and governance administered on accountants including professionals, and accounting educators as well. Seven different factors emerging from respondent’s acceptability of statements are ide...

Job satisfaction has been defined as a pleasurable emotional state resulting from the appraisal of one’s job; an affective reaction to one’s job; and an attitude towards one’s job distinguishing a good (satisfying) job from a bad (not so satisfying) job. The taxonomy of a good job allows a start to be made on such questions as ‘In what respects are...

This paper improves on earlier research on the determinants of Payout policies by using a more advanced empirical estimation, a larger Indian representative sample of panel data (PD) controlling for economic reform effect and by using alternate proxies for a longer time window 1971-2007. To deal with variables that may be correlated with the error...

The duty of preparation and the extent of "fairness" in accounting data are a corporate responsibility. Companies today are becoming more aware of ethical programs and practices in accounting and reporting that have hitherto been considered as softer sides of doing business. The paper deliberates on various ethical governance issues in accounting a...

The paper attempts to improve the prediction and measurement of regional export by revisiting the role of firm demographics and inter-firm export performance. Firm characteristics as potential predictors of export performance are focused while premising our propositions on constructs from international market theories. Firstly it is examined whethe...

Through a temporal-spatial analysis over 1971 through 2007 for India, we attempt to study what kind of firms omit cash dividend, and how the cash dividend payers and non-payers over the size and sign of earnings heterogeneity differ in respect of their different financial characteristics and propensity to pay? It is examined whether changing firm c...

Using contemporary models this paper explores the time-series properties of financial infrastructure and economic growth indicators to investigate the nexus between developments in financial intermediation with the economic growth for India over the 1971-2004 periods. Both over short-run and the long-run perspective the paper seeks to answer; wheth...

This paper provides a survey on studies that analyze the macroeconomic effects of intellectual property rights (IPR). The first part of this paper introduces different patent policy instruments and reviews their effects on R&D and economic growth. This part also discusses the distortionary effects and distributional consequences of IPR protection a...

This paper reviews the trends in Indian Agriculture before and after the introduction of the economic reforms, and the advent of WTO regime. We employ the Cobb Douglas Production Function using the OLS specification to investigate the determinants of agricultural gross domestic product for the period 1970-71 to 2002-03, during pre and post-economic...

The outcomes of WTO negotiations under the Doha round, Hong Kong development round and the changing European Union regulations are likely to place new hurdles on the marine exports emerging from developing economies like India. In the light of the above, we attempt to discuss the impact of WTO-GATS on the Indian Marine Trade and Service industry, a...