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Index of some useful articles taken from Periodicals received during January - February 2023 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Association between public pension fund characteristics and pension accounting choices by Guowusn Xu, Fang-Chun Liu, Hsiao-Tang and Jerry Lin. Asian Review of Accounting, vol.30, No.4, pp.465-489.
  • Ind AS/IGAAP-Interpretation and practical application - Enabling Assests by Dolphy D’Souza. BCAJ, January 2023, pp.70-71+82.

2. Audit

  • Continuing professional education and audit quality: evidence from an emerging market by Murat Ocak, Serdar Ozkan and Gokberk Can. Asian Review of Accounting, vol.30, No.4, pp.432-464.
  • Technology: The new audit team member by Abhishek Agrawal. BCAJ, January 2023, pp.23-26.

3. Economics

  • MSME act,2026 – 12 compiance action points fir entities dealing with MSMEs by Sunil Gabhawalla. BCAJ, January 2023, pp.17-22.

4. Law

  • New labour code and implications for women workers by Kingshuk Sarkar and Ellina Samantroy. Economic & Political Weekly, February 4, 2023, pp.52-58.
  • Securities Laws: SEBI lays down clearer guidelines on what constitutes ‘Misleading information’ by Jayant M. Thakur. BCAJ, January 2023, pp.112-114.

5. Management

  • Funding options for a Start-up by Vijay A M. The Chamber’s Journal, Janurary 2023, pp.44-47.
  • Growing role of proxy advisory firms as stewards by Preeti Grover. Chartered Secretary, January 2023, pp.68-71.
  • Joint board management meetings and earnings management by Dian Agustia, Iman Harymawan, Mohammad Nasih and John Nowland. Asian Review of Accounting, vol.30, No.4, pp.540-558.
  • Rethink your employee value proposition offer your people more than just flexibility by Mark Mortensen and Amy C. Edmondson. Harvard Business Review, January - February 2023, pp.45-49.
  • Role of stewardship and proxy firms in strengthening corporate governance by V. Balachandran. Chartered Secretary, January 2023, pp.76-82.

6. Taxation and Finance

  • Corpus donations – recent developments by Anil Sathe. BCAJ, January 2023, pp.11-16.
  • Taxation aspects for Start-ups by Chandrashekhar V. Chitale. The Chamber’s Journal, Janurary 2023, pp.17-26.

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