Purpose The customers are demanding the products which not only healthy but also clean and environment friendly i.e. call for sustainable consumption products. Therefore, this study aims to identify important drivers of organic food purchase intention. Design/methodology/approach A cross-sectional research design involving collection primary data from 234 respondents was adopted in study. Responses were gathered consumers representative Indian population. Structural equation modelling...

In this paper, I investigate the impact of secrecy, ownership dispersion and profitability on readability annual reports U.S.–listed Asian companies. This is perhaps first paper to examine effect cross-listed use a measure secrecy developed in Hope at al. (2008) study its readability. The sample consists all 68 companies from nine countries listed NYSE/NASDAQ, that are registered reporting with SEC. univariate multivariate analyses show whose domestic culture more secretive providing less...

Using account-level transaction data at a major financial institution, we predict the incidence of suspicious activity that can be related to external fraud its elderly clients. The consists over 5 million accounts clients aged 70 years and older, 250 transactions extending from January 2015 August 2016. Our main focus is improve detection alerts within proprietorial monitoring system. logistic regression, random forest support vector machine learning techniques, together with corrections...

Purpose This study aims to analyse the systemic risk emitted by all publicly listed commercial banks in a key emerging economy, India. Design/methodology/approach The makes use of Tobias and Brunnermeier (2016) estimator quantify (ΔCoVaR) that contribute system. methodology addresses classification problem based on probability particular bank will emit high or moderate risk. applies machine learning models such as logistic regression, random forest (RF), neural networks gradient boosting...

This article examines the impact of various sources systematic liquidity risk and idiosyncratic on expected returns in Indian stock market. The study tested liquidity-adjusted capital asset pricing model (LCAPM) which is previously developed markets. Systematic found to be significant impacting through channels, viz. commonality illiquidity sensitivity market returns. Covariance between individual associated has a commanding influence as an factor. estimated robust across two sub-time...

The current study examines the voluntary disclosures (provided in U.S.) by U.S.-listed Asian companies. Our findings indicate that significantly fewer (greater) are provided companies from countries which have a strict (less strict) mandatory disclosure regime their home country. This finding is contrary to model developed Einhorn 2005. In addition, this documents over 80 percent of voluntarily using “international” standards for financial statements and thus contributing towards...

The current study examines the voluntary disclosures (provided in U.S.) by U.S.-listed Asian companies. Our findings indicate that significantly fewer [greater] are provided companies from countries which have a strict [less strict] mandatory disclosure regime their home country. This finding is contrary to model developed Einhorn, 2005. In addition, this documents over 80 percent of voluntarily using international standards for financial statements and thus contributing towards accounting...

Purpose The purpose of this paper is to investigate long-run commonality in liquidity using multiple proxies computed from limited order book data NIFTY50 stocks. findings indicate the existence systematic or on market and comprising industries. Design/methodology/approach sample comprises all intraday transactions corresponding NIFTY 50 stocks for April 2015. study runs firm by time series regressions test concept commonality, while controlling other effects. Findings Strong evidence found...

Entrepreneurship and innovation are considered as key drivers for economic development. In this study, we made an attempt to answer the question what should be policy framework encourage entrepreneurship foster innovative culture in India achieve desired level of is built upon pillars such institutional support, availability capital entrepreneurial culture. emerging economy like India, government institutionalise promote commercialisation brilliant ideas by emulating startup ecosystems...

The objective of this paper is to provide evidence on IFRS compliance by Canadian companies. Accounting Standards Board (AcSB) required the use for publicly accountable enterprises (other than pension plans) beginning January 1, 2011. Specifically, authors analyze determinants disclosure these Canada provides a good setting their research, because they measure in first year adoption when some companies are still allowed U.S. GAAP or local GAAP. They using an updated version instrument used...