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Index of some useful articles taken from Periodicals received during December 2020-January 2021 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Discussion of commercial lender judgment and fair-value recognition: An investigation into the impact of future accounting standards by Nen-Chen (Richard) Hwang. Asian Review of Accounting, Vol.28/4, 2020, pp.481-486.
  • Integrated Reporting- A paradigm shift in reporting by Himanshu Kishnadwala. Bombay Chartered Accountant Journal, Vol.52-B/ 3,December 2020,pp.11-15.

2. Auditing

  • Audit committee returnees and auditor choice: Evidence from china by Zejjang Zhou and Haoran Wang. Asian Review of Accounting, Vol.28/4, 2020, pp.635-663.
  • Value addition in internal audit by Deepjee Singhal and Manish Pipalia. Bombay Chartered Accountant Journal, Vol.52-B/ 3,December 2020,pp.27-30.

3. Economics

  • Economic Activity Index for India. R.B.I. Bulletin,Vol.74/11, November 2020, pp.23-31.
  • Effects of financial distress and financing constraints on trade credit provisions by Igbekele Sunday Osinubi. Asian Review of Accounting, Vol.28/4, 2020, pp.545-566.
  • Effect of managerial ownership on bank value: Insights of an emerging economy by Syed Moudud-Huq and Tanmay Biswas and Shukla Proshad Dola. Asian Journal of Accounting Research, Vol.5/2, 2020, pp.241-256.
  • Observations of deglobalization against globalization and impacts on global business by Hag-Min Kim and Ping Li. International trade, politics and Development,Vol.1/2, 2020, pp.83-103.

4. Investment

  • Observance of the ethical practice in valuation by Vinay K Goel. Indian Valuer, Vol.52/7, December 20-January 21, pp.55-57.

5. Law

  • Contouring the role of directors in the banking companies: Need for an ethical approach by Susmitha P. Mallaya. Company Law Journal, Vol.4/3, December 2020, pp.161-169.
  • Corporate Law in India- Promoting ease of doing business without diluting stakeholder interests by Shankar Jaganathan. Bombay Chartered Accountant Journal, Vol.52-B/ 3,December 2020,pp.17-22.

6. Management

  • Business of block chain by Roberto Cigna. A Plus, Vol.16/10, October 2020, pp.8-13.
  • Technological innovations in the work environment and the career of the millennium generation by Elza Velso and Rodrigo Cunha da Silva. Innovation & Management Review, Vol.17/1, 2020, pp.379-391.

7. Taxation and Finance

  • Transfer pricing- Benchmarking of capital investments and debtors by Mayur B. Nayak and Tarunkumar G. Singhal. Bombay Chartered Accountant Journal, Vol.52-B/ 3, December 2020,pp.67-72.

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