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PRESS MONITORING SERVICE
CENTRAL COUNCIL LIBRARY
ICAI NEW DELHI
“ACCOUNTANT’S BROWSER”
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

Index of some useful articles taken from Periodicals received during August-September 2021 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Does annual report readability explain the accrual anomaly? By Ming Liu and Zhefeng Liu. Asian Review of Accounting, Vol.29/3 2021, pp.307-331.
  • IFRS adoption and firms’ opacity around the world: what factors affect this relationship? By Samuel Mongrut and Darcy Fuenzalida O’Shee. Journal of Economics, Finance and Administrative Science Vol. 26/51 2021, pp. 7-21.
  • Principles-based accounting standards and the timeliness of annual reports: evidence from China by Fei Song and Jianan Zhou. Asian Review of Accounting, Vol.29/3 2021, pp. 399-442.

2. Audit

  • Corporate governance, internal audit quality and financial reporting quality of financial institutions by Twaha Kigongo Kaawaase, Catherine Nairuba, Brendah Akankunda and Juma Bananuka. Asian Journal of Accounting Research, Vol. 6/3 2021, pp. 348-366.
  • Non-GAAP earnings quality in firms with data breach incident by Dongfang Nie and Chunhao Xu. Asian Review of Accounting, Vol.29/3 2021, pp. 383-398.
  • Role of Top Management in Preventing Corporate Frauds by Puzhankara Sivakumar and Anju Panicker. Chartered Secretary, Vol.51/08, August 2021, pp.41-45.

3. Economics

  • Dividend Behaviour of India Companies post Macroeconomic Policy Shock by Ramesh Bhatt. Economic and Political Weekly, Vol.56/35, August 28 2021, pp.38-43.

4. Investment

  • Merger/Amalgamation Without Tribunal’s Order by Gopichand Rohra. Chartered Secretary, Vol.51/08, August 2021, pp.110-113.

5. Management

  • Health Insurance as a Healthcare Financing Mechanism in India: Key Strategic Insights and a Business Model Perspective by Rohit Kumar and Aditya Duggirala. Vikalpa, Vol.46/02, 2021, pp.112-128.
  • Real earnings management and stock returns: moderating role of cross-sectional effects by Manish Bansal, Asgar Ali. And Bhawna Choudhary. Asian Journal of Accounting Research, Vol. 6/3 2021, pp. 266-280.
  • The risk management role of nonexecutive directors: from capital expenditure perspective by Tho Anh To, Yoshihisa Suzuki. European Journal of Management and Business Economics, Vol. 30/2 2021, pp. 152-169.
  • 7 tips for starting a client advisory services practice by Coutney L. Vien. Journal Of Accountancy, August 2021, pp.14-22.

6. Taxation and Finance

  • Controversy over levy of gst on residential welfare association by S.V.S. Raghavendra Rao. Good & Services Tax Cases, Vol.86/8, 24 August 30, 2021, pp. 81-84.

July 2021 - August 2021 || June 2021 - July 2021 || May 2021 - June 2021 || April 2021 - May 2021 || March 2021 - April 2021 || February 2021 - March 2021 || January 2021 - February 2021 || December 2020 - January 2021 || November 2020 - December 2020 || October 2020 - November 2020 || September 2020 - October 2020 || August 2020 - September 2020 || July 2020 - August 2020 || June 2020 - July 2020 || May 2020 - June 2020 || February 2020 - March 2020 || January 2020 - February 2020 || December 2019 - January 2020 || November 2019 - December 2019 || October 2019 - November 2019 || September 2019 - October 2019 || August 2019 - September 2019 || July 2019 - August 2019 || June 2019 - July 2019 || May 2019 - June 2019 || April 2019 - May 2019 || March 2019 - April 2019 || February 2019 - March 2019 || January 2019 - February 2019 || December 2018 - January 2019 || November 2018 - December 2018 || October 2018 - November 2018 || September 2018 - October 2018 || August 2018 - September 2018 || July 2018 - August 2018 || June 2018 - July 2018 || May 2018 - June 2018 || April 2018 - May 2018 || March 2018 - April 2018 || February 2018 - March 2018 || January 2018 - February 2018 || December 2017 - January 2018 || November 2017 - December 2017 || October 2017 - November 2017 || September 2017 - October 2017 || August 2017 - September 2017 || July 2017 - August 2017 || June 2017 - July 2017 || May 2017 - June 2017 || April 2017 - May 2017 || March 2017 - April 2017 || February 2017 - March 2017 || January 2017 - February 2017 || December 2016 - January 2017 || November 2016 - December 2016 || October 2016 - November 2016 || September 2016 - October 2016 || July 2016 - August 2016 || June 2016 - July 2016 || May 2016 - June 2016 || April 2016 - May 2016 || March 2016 - April 2016 || February 2016 - March 2016 || January 2016 - February 2016 || December 2015 - January 2016 || November 2015 - December 2015 || October 2015 - November 2015 || September 2015 - October 2015 || August 2015 - September 2015 || July 2015 - August 2015 || June 2015 - July 2015 || May 2015 - June 2015 || April 2015 - May 2015 || February 2015- March 2015

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