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International Journal of Indian Culture and Business Management最新文献

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Relationship of Accounting Information system’s characteristics & profitability: A perceptual study of the Insurance sector in India. 会计信息系统特征的关系盈利能力:对印度保险业的感性研究。
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.10059471
Ankita Chaturvedi, Pooja Sharma
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引用次数: 0
Consumer Purchase Intention for Green FMCG: Mediating Role of Green Brand Attitude and Moderating Effect of Neutralization 消费者绿色快消品购买意愿:绿色品牌态度的中介作用及中和效应的调节作用
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.10059735
Shanul Gawshinde, Aamer AL Aflak
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引用次数: 0
The aftermath of COVID-19: exploring workplace expectations among GenZ in India COVID-19的后果:探索印度z世代对工作场所的期望
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.134242
Karuna Prakash, Prakash Tiwari
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引用次数: 0
Company characteristics and human resource disclosures: a story about corporate transparency from India 公司特征与人力资源披露:一个关于印度公司透明度的故事
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.133562
Kirti Aggarwal
The objective of the study is to examine the effect of company characteristics on human resource disclosure index in manufacturing sector companies in India using the time span from the years FY 2012-2013 to 2017-2018. The data were analysed using descriptive statistics, Pearson's correlation matrix and one-way least square dummy variable (LSDV) regression model. The outcome one-way LSDV regression model portrayed that there is significant positive impact of net fixed assets, market capitalisation, return on equity, quick ratio and significant negative of net sales, promoter's holding, current ratio, listing status on HRDI of the manufacturing sector companies listed in India. Overall, it can be said that the present study motivates the Indian corporate sector to enhance their HR disclosure practices. Further, it will expect from accounting and regulatory bodies to set some standards to make the HR disclosure practices mandatory in nature.
本研究的目的是利用2012-2013财年至2017-2018财年的时间跨度,检验公司特征对印度制造业公司人力资源披露指数的影响。采用描述性统计、Pearson相关矩阵和单向最小二乘虚拟变量(LSDV)回归模型对数据进行分析。结果单向LSDV回归模型描述了在印度上市的制造业公司的净固定资产、市值、股本回报率、速动比率和净销售额、发起人持股、流动比率、上市状态对HRDI的显著负影响。总的来说,可以说本研究激励了印度企业部门加强其人力资源披露实践。此外,它将期望会计和监管机构制定一些标准,使人力资源披露实践成为强制性的。
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引用次数: 0
Link between various construct of workplace spirituality and job satisfaction in banking sector in Indian context: a proposed model. 在印度背景下,银行部门工作场所灵性和工作满意度的各种建构之间的联系:一个拟议的模型。
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.10059340
Anu Lohan, Parveen Kumar
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引用次数: 0
Prominent Behavioral Biases Affecting Investment Decisions: A Systematic Literature Review with TCCM and Bibliometric Analysis 影响投资决策的显著行为偏差:基于TCCM和文献计量分析的系统文献综述
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.10059339
Shubhangi Gautam, Pardeep Kumar
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引用次数: 0
Post regulatory impact of CSR on firm value and stock volatility in India: an empirical evidence 监管后企业社会责任对印度公司价值和股票波动的影响:经验证据
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.132738
Keerat Bhurjee, Ankur Paliwal
We study the consequences of an exogenous regulation in 2013 making it mandatory for firms to contribute towards corporate social responsibility (CSR). Using a data set of 190 companies contributing mandatorily towards CSR, we empirically investigate the relationship between CSR, firm performance and volatility in an emerging market such as India. We also examine the moderating effects of firm size and industry in explaining the above relationship. We document a positive impact on short-and long-term firm profitability following the regulation. We do not find compelling evidence for the impact of CSR on the firms' volatility although the firm age and size plays a positive moderating role in explaining the volatility at the firm level. Finally, we also find that manufacturing firms are more socially responsible in terms of their CSR activities as compared to service sector firms. Our overall results provide empirical support for the potential benefits accruing to the CSR activities.
我们研究了2013年一项外生法规的后果,该法规强制要求企业履行企业社会责任(CSR)。利用190家强制性履行企业社会责任的公司的数据集,我们实证研究了印度等新兴市场企业社会责任、企业绩效和波动性之间的关系。在解释上述关系时,我们还考察了企业规模和行业的调节作用。我们记录了监管对短期和长期公司盈利能力的积极影响。我们没有发现令人信服的证据证明企业社会责任对公司波动性的影响,尽管公司的年龄和规模在解释公司层面的波动性方面发挥了积极的调节作用。最后,我们还发现,与服务业企业相比,制造业企业在企业社会责任活动方面更具社会责任。我们的总体结果为企业社会责任活动的潜在收益提供了实证支持。
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引用次数: 0
Promoters' control and R&D investments: evidence from the Indian pharmaceutical industry 发起人的控制和研发投资:来自印度制药业的证据
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.133567
Shweta Sharda
Promoters play a crucial role in corporate innovation; they may encourage innovation for the long-term growth of the company or may reduce it to avoid risk. Based on conflicting perspectives of stewardship theory and principal-principal agency theory, the study aims to examine the impact of promoter ownership on R&D investments in a company and whether a high ownership stake or management position(s) held by promoters influences the said relationship. The paper empirically tests the hypothesis in a strongly balanced panel data set of 41 R&D-intensive Indian listed pharmaceutical companies over ten years from 2011 to 2020 using the fixed-effect regression model and sub-sample regressions. The results indicate a stronger negative effect of promoter controlling stake on R&D investments in high promoter-controlled firms, especially when the promoter holds the position of CEO and chairman. It suggests that R&D-intensive pharmaceutical companies reduce promoters' control in management to enhance monitoring of strategic decisions.
促进者在企业创新中起着至关重要的作用;他们可能会鼓励创新以实现公司的长期增长,也可能会减少创新以避免风险。基于管理理论和委托-委托代理理论的冲突视角,本研究旨在检验发起人所有权对公司研发投资的影响,以及发起人所持有的高股权或管理职位是否会影响上述关系。本文采用固定效应回归模型和子样本回归对2011 - 2020年10年间41家印度研发密集型上市制药公司的强平衡面板数据集进行实证检验。研究结果表明,在发起人持股比例高的企业中,发起人持股对研发投资的负向影响更大,尤其是当发起人同时担任CEO和董事长时。研究表明,研发密集型制药公司应该减少发起人对管理层的控制,以加强对战略决策的监控。
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引用次数: 0
Strategic Human Resource Management and organizational performance- Mediating effect of relational climate in public sector in India 战略人力资源管理与组织绩效——关系气候在印度公共部门的中介作用
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.10059374
Prakash Chandra Bahuguna, Anurag Chourasia
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引用次数: 0
A Study on E-HRM Process in Selected IT and ITes Companies with Special Reference to Chennai 选定IT和ITes公司的E-HRM流程研究——以金奈为例
Q4 BUSINESS Pub Date : 2023-01-01 DOI: 10.1504/ijicbm.2023.10060477
M.M. Shanmugapriya, D. Venkatramaju
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引用次数: 0
期刊
International Journal of Indian Culture and Business Management
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