Meena Bhatia

• Doctor of Philosophy
• Birla Institute of Management Technology

The study is based on companies that went through IPO on the Bombay Stock Exchange (BSE) and/or National Stock Exchange in the period 2011-2012. The paper applied a disclosure index comprising of 78 items to quantify the amount of information regarding intellectual capital included in the IPO prospectuses of Indian companies. The sum of disclosed s...

The study examines the magnitude of voluntary financial ratio disclosure in India and the association of the magnitude of voluntary disclosure of financial ratio with the performance of the company, size, and industry classification. The companies selected for the study were CNX100 National Stock Exchange (NSE) companies. Multiple regression and co...

The intellectual capital disclosures of banks in India are largely unexplored in spite of the growing relevance of banks in the Indian economy. The study attempts to explain the extent of Intellectual Capital Disclosure (ICD) by Indian banking sector, and to examine the relationship of ICD with nine independent variables. The extent is studied by c...

The purpose of this paper is to examine value relevance of accounting information in Indian stock market. The study focuses exclusively on the listed firms under Nifty 100 from 2001 to 2015, and uses price and returns models. The findings under both models suggest that accounting information has the significant ability in influencing stock prices a...

Corporate carbon neutrality (CCN) is a growing initiative that businesses are pursuing to combat climate change by lowering carbon emissions. Companies' commitment, decisions, and actions to achieve carbon neutrality goals significantly impact communities and economies in the long run. Accordingly, gaining a comprehensive and nuanced understanding...

The importance of attaining carbon neutrality (CN) has progressively increased in addressing climate change, and consequently, carbon capture, utilization, and storage (CCUS) has emerged as a promising tool in this pursuit. Nevertheless, a dearth of scholarly discourse exists about the factors that drive the implementation of CCUS in the context of...

Individual investing decisions are crucial in determining one’s financial well-being, as these choices directly affect their financial health. The current study uses structured equation modelling based on survey data from 288 individual investors. We contribute to the growing body of literature by employing the conditional mediation model to invest...

Examining the diverse roles played by various kinds of investors in the stock market is crucial, because of their differing behaviours while making investment decisions. This study reviewed the academic literature on investor behaviour to acquire insights into the current status, developments and significant gaps with the help of bibliometric analy...

Purpose Grounded in the framework of social learning theory (SLT), the current study explores the impact of leaders’ unethical proorganizational behavior (UPB) on their subordinates’ self-management and moral self-efficacy, which, in turn, affect knowledge hiding and sharing among followers. This study aims to examine how instrumental thinking infl...

As a crucial energy resource, crude oil plays a vital role in propelling global economic progress. China's energy consumption is extensive due to its position as the second-largest global economy and leading importer of crude oil. A stable crude oil supply can support China's steady economic growth. The China Crude Oil Futures (INE) launch in 2018...

Prior research has primarily concentrated on non-digital and process-oriented methods for achieving carbon neutrality (CN) in the context of mitigating climate change (CC), while the potential of digital technology (DT) has hardly been investigated. This study addresses this gap by answering four research questions: How are firms utilizing DT to ac...

This study aims to analyse current trends, patterns, growth barriers, and potential future research of integrated reporting (IR) research. Using VOSviewer and R-package, a bibliometric analysis examined 605 Scopus articles (2011–2021). It identifies influential documents, authors, institutions, and countries based on citations/publications, along w...

Many firms have established formal carbon neutrality (CN) targets in response to the increasing climate risk and related regulatory requirements. Subsequently, they have implemented various measures and adopted multiple approaches to attain these goals. Academic research has given due attention to firms' efforts in this direction. However, past stu...

This is a pioneer Indian study that examines the adoption of Integrated Reporting (IR) among the listed companies. Specifically, it studies the association of IR adoption with profitability, size, leverage, shareholding pattern (non-promoter holding from an institutional perspective), part of the Environmental, Social, and Governance (ESG) Index, a...

Businesses have started to green-transform linear production operations by adopting innovative, responsive, and disruptive approaches under the circular economy. This transition requires appreciation and high acceptance by consumers to promote circular products for steady sustainable production and societies. The current study proposes dynamic soci...

Smart circular economy (SCE) is a clear intersection between a circular economy (CE) and digital technologies (DTs), such as artificial intelligence (AI), blockchain, cyber-physical systems, big data, and the Internet of Things (IoT). The SCE notion is deemed useful for addressing myriad global issues and improving the sustainability performance of...

Although the literature on online travel agencies is growing, it is fragmented and incoherent. Hence, this review aims to synthesize the online travel agencies and suggest directions for future research on online travel agencies. The review adopted an integrative literature review method by undertaking a review of sixty-nine empirical studies follo...

This is a pioneer Indian study that examines the adoption of Integrated Reporting (IR) among the listed companies. Specifically, it studies the association of IR adoption with profitability, size, leverage, shareholding pattern (non-promoter holding from an institutional perspective), part of the Environmental, Social, and Governance (ESG) Index, a...

The increasing prevalence of environmental risks, the growing pressures from stakeholders and the development of ESG standards have prompted companies to embrace an environmental, social, and governance (ESG) commitment. In such a scenario, technological change and innovation are pivotal enablers to improve how companies monitor their ESG data for...

Only 31 firms out of Bombay Stock Exchange 100 index firms have adopted integrated reporting (IR); thus, these companies form the test case as the study examines the firm characteristics which motivate these 31 from the top 100 companies. The data are considered for five financial years ending 2020. Logistic regression is performed, and our result...

The study examines the predictive ability of current operating cash flow and earnings on the future operating cash flow of the National Stock Exchange -100 listed firms in India. It is a 15 years (2001 to 2015) study and has 1120 firm-year observations. The Ordinary Least Square method is used to improve the accuracy fixed-effect model and a Random...

This study uses gender in financial research. The purpose is to examine women investors’ perceptions of the importance and understanding of sections of annual reports and problems that restrict utility. It also explores the perception towards the other announcements made by the corporates. Data was collected using a questionnaire sent to 700 indivi...

The study bridges the gap in the extant literature about the buying disinclination of home insurance (HI) in an emerging economy. It investigates how socio-economic variables impact homeowners' awareness and purchase decisions; it also ascertains the most popular channels of buying HI and identifies the factors that are responsible for the lack of...

Purpose Digital health care has emerged as one of the most important means to deliver integrated care by care providers in recent years. As the use of digital health increases, there are some pressing issues such as interoperability of data across different healthcare information systems, regulatory environment and security and privacy of patient’s...

The Handicraft industry plays a significant and pivotal role in the country's economy. It employs a significant number of artisans in rural and semiurban areas and generates significant foreign exchange for the country, all while preserving the cultural heritage. In the Indian context, geographical indication (GI) has recently emerged as a substant...

The financial sector, which witnesses millions of transactions every day, is exploring the possibilities with blockchain and how it can leverage this technology for a safer and secured investment environment. This chapter explains the innovative products and services that have been introduced in the financial markets based on this technology. It fu...

As an indicator of environmental quality, carbon dioxide (CO2) emission has gained much attention in the pre-existing pieces of literature. Because of their complex link with economic development, human activities, etc., it's always being an issue of discussion and is largely neglected in the country's political decision-making. The present study p...

This case study investigates multiple issues related to corporate governance, regulations, auditing and financial reporting of Infrastructure Leasing and Financial Services Limited (IL&FS). Combinations of these issues resulted in default in payment obligations by IL&FS in August 2018 originated from the agency problem. It posed a substantial syste...

For accounting information to be useful for decision making it is essential that it is relevant for decision-making and should have a significant relation with stock prices or stock returns. Value relevance research aims to explain the impact of accounting information on stock prices or stock returns. This study examines the value relevance of earn...

This study examines the relationship between accounting conservatism and corporate governance in the Indian banking sector. Trust in banking system of a country requires presence of efficient corporate governance mechanism. Conservative accounting practices supplement corporate governance effectiveness as they are supposed to curtail opportunistic...

Capital market research examines the ability of accounting numbers to influence the stock prices thus stock returns. This paper attempts to study the association between the accounting variables and stock price for banking sector in India and also to explore whether same variables influence the stock price of private and public sector banks in Indi...

In the last two decades, accounting literature has focused increasingly on examining value relevance of accounting information. After the announcement of IFRS adoption, there has been a growth in the literature, which links value relevance of accounting information with IFRS adoption. This study aims to provide a brief literature and presents empir...

The present study is taken up with an objective of finding out difference if any in the value relevance of earnings per share and book value per share between private and public sector banks listed on Bombay Stock Exchange, India. Using a valuation model provided by Ohlson (1995), the study uses data for a period of 15 years from 2002 to 2016. Find...

The present study is taken up with an objective of finding out difference if any in the value relevance of earnings per share and book value per share between private and public sector banks listed on Bombay Stock Exchange, India. Using a valuation model provided by Ohlson (1995), the study uses data for a period of 15 years from 2002 to 2016. Find...

This study examines the relationship between accounting conservatism and corporate governance in the Indian banking sector. Trust in banking system of a country requires presence of efficient corporate governance mechanism. Conservative accounting practices supplement corporate governance effectiveness as they are supposed to curtail opportunistic...

The case deals with an educational institution that is two decades old and is going for an accreditation process for the first time. To meet the challenge of accreditation, there are multiple quality criteria that the institution is not currently meeting. A decision needs to be made as to whether an enhancement of quality is required with respect t...

Existence of conservatism in accounting can be dated back to centuries (Basu, 1997; Watts, 2003) and is discussed in financial accounting course and also practiced by accountants in financial reporting. Recently there has been a debate that whether conservatism goes against another principle of accounting i.e. neutrality. As per the viewpoints give...

AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1...