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Introduction
Skills and Expertise
Current institution
Additional affiliations
January 2008 - June 2012
June 2012 - present
Education
July 2005 - June 2007
Publications
Publications (85)
Financial literacy (FL) literature has gained momentum in the last one and half decades in the Indian context with the government’s active role. FL encompasses knowledge of financial instruments and practices in its scope. The current study aims to measure FL by collecting primary data from the students, salaried class, traders and businessmen of t...
The boom of regulatory agencies is a common global phenomenon, and its basics are deeply rooted in national settings, leading to the setting up of specific regulators. Theoretically, auditors must demonstrate their professional prowess, skepticism, and analytical procedure, and effectively communicate audit outcomes to the stakeholders. Interesting...
Purpose – The study has endeavored to assay the nexus between the converged version of the International Financial Reporting Standards (IFRS) on the performance of the Indian-listed manufacturing firms. Design/methodology/approach – The study has randomly accessed the data of the Bombay Stock Exchange (BSE) listed Indian manufacturing firms using t...
The study has empirically examined the effect of the board and audit committee characteristics in general and Indian Accounting Standards (Ind AS) compliance in particular on the performance of the Indian-listed manufacturing firms. Data has been collected from the annual reports of the respective sample firms covering the period 2017-2022. Applyin...
The study has reviewed the literature pertinent to the Indian Accounting Standards i.e., the converged IFRS, corporate governance and firm performance to synthesize the broader issues, ongoing debates, and controversies. Covering the period 2005-2022, in totality 183 research articles have been downloaded from the six global publishers accessing th...
The current study has attempted to assess whether the Indian independent directors are, in a true sense, independent. Extant Corporate Governance literature has postulated that independent directors protect non-controlling minority shareholders, and defend their interests by lending their expertise to strategy. In practice, they seldom reject any s...
The study has reviewed the literature on audit quality (AQ) in general and with reference to IFRS in particular for synthesizing the broader issues, the ongoing debates and controversies. A total of 263 papers published by eight global publishers (from June 2005 to 2020) were downloaded from the Tripura University’s digital library, and after rigor...
The current study has attempted to assess whether the Indian independent directors are, in a true sense, independent. Extant Corporate Governance literature has postulated that independent directors protect non-controlling minority shareholders, and defend their interests by lending their expertise to strategy. In practice, they seldom reject any s...
The COVID-19 pandemic has forced Indian micro, small and medium enterprises (MSMEs) to find survival techniques aided by expanded public policy prerogatives. The shock has left MSMEs in a state of existential crisis, but perhaps the actual issues lie in managing working capital finance (WCF). The article aimed to construct solutions for sustaining...
Indian direct tax collections have remained sluggish over the period coupled with the lesser tax buoyancy have compelled the government to collect revenues from the untapped or under-tapped sources to finance the galloping expenditure such as the health and defence. To achieve the fixed money value targets the taxmen have been putting excessive pre...
An efficient tax administration with fair tax rates is likely to generate substantial revenues, reducing
the fiscal deficit, creating employments, and taming inflation. Indian tax administration has used the
power to levitate tax as if it has been taken for granted by adopting the fixed money value target per
geographical area instead of any data a...
The study has motivated to investigate the effect of corporate governance attributes and firm characteristics on the level of Ind AS compliance. Data has been collected using the content analysis from the annual reports of the 14 listed firms from the construction sector covering the period between 2016-2020. It has followed longitudinal research d...
In Indian culture, household saving decisions have been predominantly male-oriented, which has been changing expeditiously, and in that backdrop, the study has attempted to assess the spousal roles in life insurance demands. A cross-sectional study design has been adopted, and with a self-designed interview schedule by executing a survey, it has ga...
The study has attempted to examine whether the board size and board independence have any impact on the financial performances of the Indian textile firms. Accessing the data of the 40 sample firms representing the top 100 BSE-listed textile firms during the timeline 2015–2019 and applying the panel data regression model, it has assessed the impact...
The current study has motivated for assaying whether life insurance enrolment should be taken as a protection tool or a saving instrument. Reviewing literature hypotheses have been farmed and tested by gathering primary data through a survey from 120 sample respondents chosen by applying stratified random sampling. It has applied a cross-sectional...
The successful integration and development strategies of East Asia and Southeast Asia in the forms of regional integrations such as the ASEAN have motivated to convert these into mega regional groups that is, the formation of the regional comprehensive economic partnership (RCEP). RCEP has remained under discussion in the political forums since 201...
Financial market has been jolted on 5th March, 2020 when the central government has put YES Bank Ltd., India’s fourth largest private bank under moratorium and the RBI has come out with a bailout package. The former CEO had extended loans in quid pro quo non arrangement to the companies confronting financial turmoil. Theoretically, independent dire...
The study has motivated to examine the impact of the board size and board independence in general and audit committee size and audit committee independence in particular on the firm performance. The sample has been selected from the top 15 banks listed in BSE for the period 2015-2019. It has followed a descriptive research design with cross-section...
Purpose
This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.
Design/methodology/approach
The study gas adopted descriptive viewpoints supported by empirical evidence.
Findings
Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A hav...
The study has motivated to examine whether the internal control mechanism such as board size, board independence, CEO duality and audit committee independence affect the value relevance of accounting information of the BSE listed companies. Reviewing the related literature, it has framed four hypotheses and adopting a longitudinal research design d...
The Indian automotive industry has remained a significant driver of the manufacturing sector and contributed to the GDP around 7% in 2018, but it is confronting its biggest slump in last 19 years with a double digit downfall in revenues across all segments. Such slowdown has caused job cuts of around 0.2 million workers, particularly contractual la...
This article assesses the expectation gap of the practitioners and investors, if any, on the selected four parameters regarding India’s corporate reporting practices and in a curtail period of International Financial Reporting Standards (IFRS) convergence transition. Related literature has validated the primary goal of the International Accounting...
The Union Finance Minister on 20th September, 2019 has announced the highest corporate tax rate cuts in last 28 years as a level playing field for both the existing and green field firms for turning around the sluggish economy. The stimulus package notwithstanding has likely to accelerate the demand in the short run, but to increase the fiscal defi...
The study has attempted to engender a sustainable business model which is likely to decipher and resolve the adverse economic impacts on ride-sharing firms due to COVID-19 pandemic. Ola and Uber, the leading e-hailing companies offering micro mobility services across Indian cities have been scrambling with unprecedented fall in revenues due to coun...
The unprecedented pandemic of COVID-19 across world has negatively impacted almost all aspects of life, notwithstanding measures so far been adopted by the governments to curb the contamination, but the disease has adversely impacted the global economy. With the economy already in a perilous state much before the onset of the global pandemic, the e...
Austerity measures in public finance have become the new normal in the last decade since the global economic crisis of 2008 which has gained momentum in the COVID-19 pandemic era. Focusing to enact fiscal discipline and to stabilize the turbulent economy, governments worldwide including India have resorted to massive austerity measures like signifi...
The study has attempted to highlight the significance of the human resource, a less emphasised component in the environmental accounting measurement in sustainable reporting practice even in the era of the COVID-19. The accounting literature has highlighted that theoretical underpinning of the environmental accounting has induced corporate world to...
The study has attempted to assess the implications of COVID-19 on the financial reporting practices in general and about the going concern assumption of the Indian manufacturing sector in particular. Notwithstanding, the sector has been confronting woes and are in the dire straits due to liquidity crunch and teetering to prove its viability as a go...
The study has attempted to assess the implications of COVID-19 on the financial reporting practices in general and about the going concern assumption of the Indian manufacturing sector in particular. Notwithstanding, the sector has been confronting woes and are in the dire straits due to liquidity crunch and teetering to prove its viability as a go...
The reverberation of the COVID-19 pandemic on the corporate financial reporting and auditing has been compounding and has emerged as exigent fuss not only for the management but also for the auditors, who have entrusted with the responsibility to ensure true and fairness of the financial reports. The pandemic has created prodigious uncertainty with...
The study has attempted to assess the relevance of government audit in a period of audit failure exposing series of scams in the government departments of Tripura with the interventions of judiciary raising doubts about the quality of audit reports. Setting cross-sectional research design and conducting a survey it has collected primary data from t...
The study has attempted to identify the challenges engulfed the gems and jewellery sector due to COVID-19 pandemic and to trace out strategies for its revival. Since the countrywide lock down, the sector has been encountering precarious situation as the pandemic thwarted its overall functionality. Notwithstanding, the government has been putting it...
The outbreak of the COVID-19 pandemic, an unprecedented setback for the global economy in general and the Indian economy in particular, has stood still in the wheels of the economy. The Indian economy has already been in a perilous situation before the pandemic with extended countrywide lock-down coupled with global economic slump and related distu...
The current LR has presented the strand of financial literacy studies in a concise manner commencing with writing an introduction, adopting a systematic literature review the findings have been thematically presented followed by discussion and eventually drawn the conclusion identifying the significance of the current LR. The multiple facets of fin...
The study has attempted to assess the influence of use of mobile apps on the household saving-spending behavior. Accessing a digital library, three research hypotheses have been framed and for executing the study an online survey has been conducted amongst the 107 employees of two leading private banks. A pre-test has affirmed the reliability and v...
Non Timber Forest Products (NTFPs) or Minor Forest Products have remained a means of livelihood for the tribal population for centuries across the globe depending on the abundance and seasonality. Notwithstanding, the tribes of Tripura have been collecting NTFPs such as honey, amla, mahua, herbs as well as many other unprocessed forest products for...
‘Self-efficacy’ (SE) has referred an individual’s beliefs about the capabilities to attain the desired results by executing appropriate courses of actions. It has been identified a pivotal motivational force for success of any desired outcomes such as entrepreneurship. Protean career orientation having self-directed and self-managed nature have hig...
The Goods and Services Tax (GST), a big and much awaited bet, likely to alter the Indian economy’s landscape significantly. It has been estimated that the combined GST collection would exceed the individual collections of erstwhile excise and service tax collections which would contribute around 6 percent in GDP. The study has attempted to assess t...
Keywords: JEL classification: The study has motivated to assess the impacts of border fencing on the saving-spending patterns. Reviewing the related literature it has framed three hypotheses and adopting a cross-sectional study design with Convenience sampling technique, 112 respondents have been chosen and a survey has been conducted in Akhaura la...
The research has attempted to assess the effects of income tax benefits on adoptions of health insurance and on tax compliances. Following thematic literature review, four hypotheses have been set and following the cross-sectional research design through it have gathered data from 120 respondents chosen through stratified random sampling technique...
The study has motivated to assay the comparatively better saving tool—small saving schemes or mutual funds—based on empirical evidence. The related literature has been extensively reviewed to frame a conceptual model and has adopted survey strategy with stratified random sampling technique for gathering data from 150 respondents. Inferential statis...
The study has attempted to predict the bankruptcy of OCL India Ltd. for the period 2012-13 to 2016-17 by applying Altman (1968) & Springate (1978) models. Reviewing literature it has framed four hypotheses which have been tested applying statistical tools along with the bankruptcy prediction models. Z scores and inferential statistics have supporte...
The study attempts to assay the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post graduate commerce students of Tripura, a north-eastern Indian state. Based on literature research hypotheses and a model are formed; the reliability and validity of the instrument is ch...
The study has attempted to measure the Indian practitioners’ expectation gaps about IFRSs convergence. Based on literature two hypotheses, a conceptual model and a questionnaire have been formed. Through protocol interviews followed by a pre-test the questionnaire has been tested (reliability and validity) before conducting the online survey. 159 s...
Pressure has been mounting on central government for announcement of farm loan waivers before the Lok Sabha election due in first half of 2019 inasmuch; three state governments of Hindi heartland viz. Rajasthan, Madhya Pradesh and Chhattisgarh in December, 2018 have announced the same for executing their pre-poll commitments. The interest rate subv...
The study has motivated to assay the selective stakeholders’ perceptions whether government financial audit has been converted into forensic audit. Adopting Cross-sectional study design with survey strategy through a self-administered interview-schedule with 50-items inventory data has been collected from randomly chosen 120 sample respondents havi...
The study has attempted to report the motivating factors of households’ precautionary saving. Accessing digital library of a central university it has downloaded the related literature and reviewing the same it has framed six research hypotheses for executing the study. Adopting cross-sectional research design with survey strategy and following sim...
The study has motivated to assess through online survey Indian stock market investors’ expectation gaps, if any on IFRSs convergence. Review of related literature has guided to set two research hypotheses and the items of the questionnaire. The reliability and validity of the instrument has been checked through protocol interviews followed by a pil...
The study has reviewed the prior literature on tax reforms and GST to synthesize the research findings and to direct the future research avenues. Literature on tax reform has attained momentum in developing countries since last two decades and in India when it has decided to implement GST from 2017-18. Adopting the Systematic Literature Review tech...
The study has attempted to assess the aftermath of demonetisation in beauty parlor business. Adopting cross-sectional study design through survey it has gathered data from randomly chosen 82 sample ladies beauty parlor owners from Tripura. Reviewing the literature it has formed two research hypotheses with a conceptual model to assess the impacts o...
The study has attempted to report the impressing factors of the respondents’ perceptions about taxation in general and tax evasion in particular. The study has framed a model based on which research hypotheses have derived. Adopting Cross-Sectional research design a survey has carried out with 125 sample respondents. A pre-test has attempted to tes...
The research focuses to report the association of demographics and household budgetary allocation and to appreciate the influence of diverse expenses on the latter. Using Cross-Sectional research design a survey is executed with interview-schedule comprising of 47 questions to collect data from 125 randomly selected respondents of Mohanpur, a town...
We have explored the motivating factors of the respondents of Latuatila village, Baikhora region under Santirbazar sub-division, Tripura South, Tripura, India for opening bank accounts under PMJDY and their preference for nationalised banks. An interview Schedule comprising of 37 questions has used to collect data in three stages from a sample size...
The study attempts to report the motivating factors of women entrepreneurs of Agartala to become self employed through beauty parlor business and to assess their strategies for sustainability in the competitive environment. Using cross-sectional research design a survey through interview-Schedule comprising of 52 questions is executed for data coll...
In 2015 Government of India has launched two term plans viz. Pradhan Mantri Suraksha Bima Yojana (PMSBY) and Pradhan Mantri Jeevan Jyoti Bima Yojana (PMJJBY) with the objectives to cover the vast uninsured population. Under the schemes the insured get term insurance coverage up to INR 0.2 million subject to certain terms and conditions by just payi...
The study seeks to identify the motivating factors of the respondents for using credit cards and to report the problems they are exposed to. Based on a pre-tested interview-schedule, a sample size of 156 respondents, the empirical results have indicated principal and secondary benefits as influencing factors; and a significant relationship has been...
The financial inclusion models that have been implemented successfully in various parts of India have not gained momentum in North East India. The inherent characteristics of the states in this region and the prominence of several informal financial systems are some of the reasons for the failure of the formal financial inclusion models. This study...
The study attempts to report the influence of demographics on financial literacy and to assess the impact of the latter on different personal finance decisions. Using cross-sectional research design, a survey through interview-schedule comprising of 50 questions have used to collect data from randomly chosen 120 sample respondents of Dharmanagar, a...
The study has reviewed the related literature on International Financial Reporting Statements (IFRSs) adoption and convergences to summarize the research outcome, has identified the research gaps as well as has justified the future research agenda. The studies on IFRSs adoption has attained momentum globally for last two decades and in India since...
The study has taken twin objectives-determinants of service providers and to report the problems the respondents are exposed to in accessing the prepaid mobile services in Agartala. Based on a pre-tested interview-schedule, a sample size of 183 respondents, the empirical results have indicated that the principal influencing factors in choosing a se...
The objectives of the study are to assess the different motivating factors for marigold cultivation and to report the problems the respondents are exposed to. A Schedule comprising of 50 questions with personal interview is used to collect data from a sample size of 130 respondents chosen using different non-probability sampling techniques. Differe...
The objectives of the study are to document the various determinants of EPF and NPS as a retirement plan and to suggest strategies for their efficient management to optimize the returns. Based on web-survey, a sample size of 170 respondents, the empirical results have indicated that EPF lacks flexibility; NPS enjoys few benefits but suffers from la...
The objectives of the study are to document the
various determinants of EPF and NPS as a retirement
plan and to suggest strategies for their efficient
management to optimise the returns. Based on websurvey, a sample size of 170 respondents, the empirical
results have indicated that EPF lacks flexibility; NPS
enjoys few benefits but suffers from lac...
The objectives of the study is to report the motivating factors of respondents for investing in Kisan Vikas Patra (hereafter, KVP), a Post Office Saving Scheme and to assess the perceptions about the strategies to make it as an efficient investment instrument. An interview Schedule comprising of 41 questions with personal interview has used to coll...
Objectives The study seeks to examine the perception of the graduate students and pensioners of some selected localities of Kolkata about the importance of ATMs as a branch surrogate, impact of the ceiling on withdrawals from ATMs and the strategies to win over the capping for the customers as well as for the banks to retain them. Participants and...
The study examines the perception of the employees working in different State Government Departments in Tripura, and of university and college students about funds management in government sector. It obtained primary data from 160 respondents consisting of 96 men and 64 women from all the eight districts of Tripura using judgement and quota samplin...
The study examines the perception of the respondents while doing business in Tripura. It obtained primary data from 200 respondents consisting of 180 men and 20 women from the selected twenty areas of Tripura using quota and convenient sampling technique through schedule and personal interviews. Different statistical tests like Mann-Whitney U test,...
The study examines the perception of the employees working in different State Government Departments in Tripura, and of university and college students about funds management in government sector. It obtained primary data from 160 respondents consisting of 96 men and 64 women from all the eight districts of Tripura using judgment and quota sampling...
The study examines the motivating factors of the respondents for investment in chit funds, perception towards chit fund companies and strategies to properly manage chit funds of Tripura. It obtained primary data from 160 respondents from all the eight districts of the state using quota and convenient sampling technique through questionnaire and per...
The study examines the perception of the respondents while accessing locker facilities in public sector, private sector and foreign banks in Agartala. It obtained primary data from 300 respondents from the selected fifteen areas of Agartala using quota and convenient sampling technique through schedule and personal interviews. Different statistical...
The study examines the perception about Government Accounting of the
Accountants working in different State Government Departments, PSUs
and in Centrally sponsored schemes in Tripura. Different statistical tests like
Mann-Whitney U test, Pearson’s Chi-square test, factor analysis like Principal
Component Analysis, Regression analysis were performed...
The study examines the perception of the respondents about auto services in Agartala. It obtained primary data from 200 passengers consisting of 120 men and 80 women from the selected twenty auto routes of Agartala using quota and convenient sampling technique through schedule and personal interviews. Different statistical tests like Mann-Whitney t...
The stock exchanges provide an organized market place for the investors to trade securities freely. The market for these securities is an almost perfectly competitive one because a large number of investors participate in it. The Capital Market transactions in India are having more than two centuries old. The Bombay Stock Exchange was the first sto...
Inflation is a dreaded word, the mere mention of which can shake the confidence of economists, investment bankers, policy makers, government as well as investors alike. Sustained inflation makes all of us poorer in the long run. Thrift has not been a rewarding proposition for Indian investors in recent years, as interest rates on debt instruments h...
The December quarter of fiscal 2012-13's external trade position number revealed that India is fast slipping into a danger territory. Record high current account deficit (CAD)-excess of spending overseas than earnings-makes the policy makers into a concern. Such high CAD defeats the argument that India's large foreign exchange reserves are an indic...
As the resentment against corruption assumes unprecedented proportions, with un-elected heroes of civil society at the helm, it is also important to stock of corrupt practices in the all form of businesses and professions including the medical and health care services of India. Most of the disasters commenced from ethical bankruptcy on the part of...
India was, for a while, the worlds second fastest growing economy, but its growth engine has been faltering in the recent period. The
IMF forecasts a growth around 5 percent for 2012-13 due to internal structural sluggishness and a sputtering global recovery. It describes
the countrys business scenario as usually uncertain amidst waning business co...
Corporate Governance has fast emerged as a benchmark for judging corporate excellence in the context of
national and international business practices. From guidelines and desirable code of conduct some decade ago,
corporate governance is now recognized as a paradigm for improving competitiveness and enhancing efficiency
and thus improving investors...
Superintendence, direction and control of preparation of electoral rolls for, and the conduct of elections, to
Parliament and state legislatures and elections to the offices of President and Vic-President of India are vested
in the Election Commission of India. It is an independent constitutional authority set up in pursuance of Article
324(1) of t...
The literature on corporate governance and various codes emphasis that the Board of directors should provide direction to the company,
evaluate and approve strategies, appoint and remove the chief executive officer and decide the compensation for him and other members
of the top management. While an Independent Director should focus on the adequacy...
As the resentment against corruption assumes unprecedented proportions, with un-elected heroes of civil society at the helm, it is also important to stock of corrupt practices in all form of businesses including the cooperative sectors of India. Most of the cooperative disasters commenced from ethical bankruptcy on the part of senior executives as...
The success or failure of any organization can largely be attributed to its leadership. Thus, to have the appropriate kind of leadership that makes the organization sail through good and bad times is highly crucial. Leadership is all about safeguarding the interest of the organization and its people, and making a positive difference wherever they a...
