|PRESS MONITORING SERVICE
CENTRAL COUNCIL LIBRARY
ICAI NEW DELHI
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”
Index of some useful articles taken from Periodicals received during November- December2016 for the reference of Faculty/Students & Members of the Institute.
- Accounting Standards GAAPS in GAAP : Impact of Ind AS on Demerger Transactions by Dolphy D’souza. The Bombay Chartered Accountant Journal, Vol. 48-B Part-2, November 2016, pp. 84-86.
- Accounting and ‘Brexit’ The World’s Most Complex Divorce by Vijay Maniar and Mahadevan Krishnan. The Bombay Chartered Accountant Journal, Vol. 48-B Part-2, November 2016, pp. 15-17.
- CPA Links: Chartered Professional Accountants were loath to adopt Linkedin in its early days. But that’s changed, and while more are joining daily, they do not fully utilize the tool. Here’s how it’s done by Andrea Neblett. CPA Magazine, October 2016, pp. 30-37.
- Effect of Accounting Comparability on the Accrual-based and Real Earnings Management by Byungcheri Charlie Sohn.Journal of Accounting and Public Policy, Vol. 35/5, September/October 2016, pp.513-539
- Integrated Reporting- Accountants redefining the Role of Management by SubhashNathuranmka.The Management Accountant, Vol. 51/11, November 2016, pp.49-54.
- Pros and Cons of Fair Value Accounting in a Globalized Economy : A Never Ending Debate by Antonio Marra. Journal of Accounting, Auditing and Finance, Vol. 31/4, October 2016, pp. 582-591.
- Auditor’s Downward Switch, Governance and Accounting Conservatism by SantanuMitra and BikkiJaggi.Journal of Accounting, Auditing and Finance, Vol. 31/4, October 2016, pp.551-581.
- Corporate Governance Mechanisms and Audit Delay in a Joint Audit Regulation by Mishari M. Alfraih. Journal of Financial Regulation and Compliance, Vol. 24/3, 2016, pp. 292-316.
- How to make Culture Count : Culture Audits are a New Phenomenon for auditors, boards and regulators but in the wake of market conduct abuses the benefits of such audits are gaining traction by Michelle Perry.A Plus, Vol.12/8, August 2016, pp. 25-29.
- Value Creation through Operational Audit by ChandiBagchi and Malay Paul. The Management Accountant, Vol. 51/11, November 2016, pp. 76-82.
- Determinants of Recovery of Stressed Assets in India :An Empirical Study by RekhaMisra and Rajmal. Economic and Political Weekly Vol. 51/43, October 22, 2016, pp. 62-71.
- Estimation of the Size of the Black Economy in India, 1996-2012 by Arun Kumar. Economic and Political Weekly, Vol. 51/48, November 26, 2016, pp. 36-42.
- Survey on International Trade in Banking Services : 2015-16, Reserve Bank of India Bulletin, November 2016, pp. 9-16.
- Consultative Paper on Corporate Governance Issues in Compensation Agreements. Company Law Journal, Vol.4, November 2016, pp. 175-176.
- Payment of Bonus Act, 1965 by Ramesh L. Soni.The Bombay Chartered Accountant Journal, Vol. 48-B Part-2, November 2016, pp.19-22.
- Best-Performing CEOs in the World,2016 by Daniel Mcginn. Harvard Business Review, November 2016, pp. 31-41.
- CEO Inside Debt and Earnings Management by Sandip Dhole and HariomManchiraju.Journal of Accounting, Auditing and Finance, Vol. 31/4, October 2016, pp. 515-550.
- Cross-Country Study of Legal-System Strength and Real Earnings Management by Bill Francis and Iftekhar Hasan.Journal of Accounting and Public Policy, Vol. 35/5, September/October 2016, pp.477-512.
- Emotional Factor : Much has been said about emotional intelligence; some believe that it’s a necessary skill to have in today’s workplace. But is it always a good things? By Andrea Neblett. CPA Magazines, November 2016, pp. 34-37.
- Responsibility to the Future by Carlson Tong.A Plus, Vol.12/8, August 2016, pp.17-21.
7. Management Accounting
- Management Accountant as Business Partner & Change Agent by Ram Ganesh.The Management Accountant, Vol. 51/11, November 2016, pp.26-27.
- Role of Management Accoutants in Technology Space by Venkatesvaran P.The Management Accountant, Vol. 51/11, November 2016, pp.55-57.
8. Taxation and Finance
- Do Corporate Tax Cuts Increase Investments? by Laura Dobbins and Martin Jacob. Accounting and Business Research. Vol. 46/7, 2016, pp. 731-759.
- Taxation of Royalty and FTS Procedural Aspects for Tax Deduction by Rajesh L. Shah.The Chamber’s Journal, Vol. 5/2, November 2016, pp.53-62.
- Transfer Pricing : Royalties & FTS by T. Bhanumurthy. The Chamber’s Journal, Vol. 5/2, November 2016, pp.63-73.