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Index of some useful articles taken from Periodicals received during November - December 2022 for the reference of Faculty/Students & Members of the Institute.

1. Audit

  • CARO 2020 – Tighter controls over NBFCs by Bhavesh Vora. Bombay Chartered Accountants Journal, November 2022.
  • Is auditor tolerant of earnings management in socially responsible firms? Evidence from China by Huy Viet Hoang, Tung Ha, Manh Linh Tran and Thi Thu Trang Nguyen. Asian Review of Accounting, vol.30, No.5, 2022, pp.669-690.

2. Economics

  • Corporate disclosures and financial distress in banks in India: the moderating role of competition by Shailesh Rastogi and Jagjeevan Kanoujiya. Asian Review of Accounting, vol.30, No.5, 2022, pp.691-712.
  • Estimating poverty in India without expenditure data: a survey-to-survey imputation approach by David Newhouse and Pallavi Vyas. Economic & Political Weekly, November 2022, pp.34-43.
  • Health expenditures, health infrastructure and health status in SAARC Countries: a panel data analysis by Subhalaxmi Mohaptra. Vikalpa The Journal for Decision Makers, July - September 2022, pp.205-216.
  • Payment flow as economic indiators: Nowcasting using a hybrid mahine learning framework by Amit Kumar, Shivam Nigam and Sandhya Kuruganti. RBI Bulletin, November 2022, pp.103-114.
  • Start-up India scheme – start-up companies, its registration and its advantages by R Balakrishnan. Chartered Secretary, November 2022, pp.38-46.

3. Law

  • MSMES: a growth oriented analysis of the legal development, beneficial schemes and judicial approach by Mamata Biswal. Chartered Secretary, November 2022, pp.34-37.

4. Management

  • Corporate governance concerns in startups by Abhinav Kumar. Chartered Secretary, November 2022, pp.52-55.
  • Corporate social responsibility and firm market performance: the role of product market competition and firm life cycle. Asian Review of Accounting, vol.30, No.5, 2022, pp.713-745.
  • Scale purification and validation: a methodological approach to sustainable online retailing by Suhail Ahmad Bhat, Ajaz Akbar Mir and Sheikh Basharul Islam. Vikalpa The Journal for Decision Makers, July - September 2022, pp.217-234.
  • Your company needs a space strategy now: Rapidly falling launch costs and fleets of new satellites are opening up big opportunities for business by Matthew Weinzierl, Prithwiraj (Raj) Choudhury, Tarun Khanna, Alan MacCormack and Bredan Rosseau. Harvard Business Review, November-December 2022, 80-91.

5. Taxation and Finance

  • New provisions for filling an updated return of income by P.N. Shah and Arti Shah. Bombay Chartered Accountants Journal, November 2022.
  • Online gaming: game is still on under GST by D.S. Mahajani. Goods& Services Tax Cases, November 29 - December 5, 2022, pp.31-40.

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