A5048246426- Corporate Finance and Governance
- International Business and FDI
- Corporate Social Responsibility Reporting
- Innovation and Knowledge Management
- Banking stability, regulation, efficiency
- Global and Cross-Cultural Management
- Auditing, Earnings Management, Governance
- Firm Innovation and Growth
Manipal Academy of Higher Education
2024
T A Pai Management Institute
2024
Indian Institute of Management Shillong
2022-2024
Purpose This paper aims to explore the relationship between economic policy uncertainty (EPU) and earnings quality in banks context of Brazil, Russia, India China (BRIC) as an emerging bloc. The study further explores role institutional moderating impact EPU on bank quality. Design/methodology/approach has used management (EM) a proxy for quality, measured using discretionary loan loss provisions. higher EM, lower earnings. collected data from 74 spanning years 2014 2020 fixed effects (FE)...
Purpose Mergers and acquisitions (M&As) are of three types: domestic, inbound outbound cross-border. Inbound M&As provide an inflow foreign funds into the economy, whereas involve outflow domestic funds. This paper examines impact cross-border mergers in Brazil on each other. Design/methodology/approach The authors analyze M&A activity examine have study uses a vector auto-regressive model to test relationships for quarter 2000–2018. is operationalized using total number deals...
In 2013, the Companies Act in India mandated that foreign subsidiaries with specified profitability and size spend at least 2% of their net income on corporate social responsibility (CSR). The study uses this natural experiment to isolate impact CSR spending multinational enterprise (MNE) subsidiary performance. Using a triple difference estimation method 175 from 2005 2020, finds positive compulsory regulation spender subsidiaries. We also find higher institutional distance greater age...