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Article
Publication date: 31 May 2024

Dheeraj Singh Negi and Praveen Kumar Pandey

This paper mainly aims to explore the AI Open research Plagiarism Dupli Checker, Scribbr Plagiarism Checker, Quetext and Small SEO Tools Plagiarism Checker and provides a…

Abstract

Purpose

This paper mainly aims to explore the AI Open research Plagiarism Dupli Checker, Scribbr Plagiarism Checker, Quetext and Small SEO Tools Plagiarism Checker and provides a comparative study about the features and benefits.

Design/methodology/approach

This study provides a check list for AI Open research Plagiarism Dupli Checker, Scribbr Plagiarism Checker, Quetext and Small SEO Tools Plagiarism Checker according to the features and limitations.

Findings

After the analysis, it is found that DupliChecker scans up to 1,000 words per check; Scribbr, authorized partner of Turnitin, scans up to paid bases; Quetext offers free 500-word plagiarism and Small SEO Tools scans up to 1,000 words per check. The limitations noted are as follows: Dupli Checker provides limited checks per month, Quetext offers limited free scan and Small SEO Tools have limited features compared to other options.

Research limitations/implications

This study shows the comparative study of AI Plagiarism online tools and is very useful for researchers and learners. The value of this study is to improve the user’s experience and performance of AI plagiarism.

Originality/value

This study shows the comparative study of AI Plagiarism online tools and is very useful for researchers and learners. This study finds out the user experience and awareness accessibility about the performance of open AI plagiarism feature and function.

Details

Library Hi Tech News, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0741-9058

Keywords

Article
Publication date: 12 July 2024

Praveen Kumar

This paper analyzed the effect of voluntary corporate disclosure on firm value and how audit quality and cross-border stock market listing moderate this relationship.

Abstract

Purpose

This paper analyzed the effect of voluntary corporate disclosure on firm value and how audit quality and cross-border stock market listing moderate this relationship.

Design/methodology/approach

The paper analyzed S&P BSE index constituents’ 90 Indian enterprises for 2017–2019. The India Disclosure Index Report was used to fetch the voluntary disclosure scores. Further, the study was conducted in two parts using six different panel-data regression models in the framework of legitimacy, agency, signaling and market segmentation theory. First, the study investigated the direct impact of voluntary disclosures on return on assets (ROA) and Tobin’s Q. Second, the moderating effect of the “Big 4” was tested. Third, the paper also examined the moderating role of “cross-border stock market listing” in the direction of voluntary disclosure-firm value relationships.

Findings

Primarily, the results postulate a significant positive impact of voluntary disclosures on ROA and Tobin’s Q. A higher voluntary disclosure leads to a higher ROA and Tobin’s Q for firms. Moreover, the improvement effect of such disclosures on ROA and Tobin’s Q is more pronounced for companies “listed abroad” and audited by “Big 4.”

Research limitations/implications

The findings will enhance managers’ learning about the financial impact of voluntary disclosures. The choice of a “Big 4” and “Cross border stock market listing” indicates firms’ future positive perspectives, strengthening investor trust in the market.

Social implications

The results suggest that companies’ potential auditing, agency and litigation issues could be addressed through fairness in the information content of voluntary disclosures.

Originality/value

This examination presents a firm valuation model in which voluntary disclosure tackles an ethical issue, the resolution of which depends on the “audit quality” and “cross-border stock market listing.”

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 29 June 2023

Praveen Kumar

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary…

Abstract

Purpose

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

Design/methodology/approach

The study used a sample of S&P BSE index constituents' 90 Indian firms for 2017–2019. The voluntary disclosure scores were fetched from the India Disclosure Index Report published by FTI Consulting. This analysis was carried out in two parts by applying four panel-data regression models in the agency and signalling theories framework. First, the study examined the association between executive compensation, board strength, composition, gender diversity, and voluntary disclosures. Second, the article investigated the moderating role of the “Big 4” in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

Findings

The willingness of executives to share private information with stakeholders depends on the compensation they receive from their employer. The higher compensation paid to executives leads to a higher “tone from the top,” which is better aligned with stakeholder interests. Further, the research also found that bigger board sizes, a higher proportion of independent and woman directors (indicators of good governance), and an auditor's reputation are associated with increased voluntary disclosure.

Research limitations/implications

The findings showed that the executives' compensation and corporate governance attributes are aligned with stakeholders' demand for higher voluntary information from firms. Moreover, the study also found that the “Big 4” play a moderating role in this direction. The choice of a reputed auditor indicates the firms' long-term positive future perspectives, which strengthens investor confidence in the financial market.

Practical implications

The study suggests that fair executive compensation can address the agency problem.

Originality/value

This research furnishes managers and different stakeholders with significant implications of executives' compensation, corporate governance, and auditor's reputation in the best interests of a firm through reducing potential risks of information asymmetry.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 28 April 2022

Avinash D. Pathardikar, Praveen Kumar Mishra and Sangeeta Sahu

This paper aims to examine the effect of procedural justice on affective commitment, through the mediating of organizational trust and job satisfaction.

Abstract

Purpose

This paper aims to examine the effect of procedural justice on affective commitment, through the mediating of organizational trust and job satisfaction.

Design/methodology/approach

Data were collected from 305 executives working in eight large cement organizations through a standardized questionnaire. Confirmatory factor analysis, structural equation modelling and mediation analysis were performed to examine the relationship.

Findings

Procedural justice significantly influenced job satisfaction and organizational trust directly. Organizational trust and job satisfaction are partially mediated by organizational justice and affective commitment. Interestingly, procedural justice does not influence affective commitment directly.

Originality/value

Procedural justice and affective commitment are crucial aspects of an organization. Limited research has been conducted linking procedural justice, organizational trust, job satisfaction and affective commitment. This study was conducted in the South Asian country of India, where power-distance prevails

Details

Journal of Asia Business Studies, vol. 17 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 21 October 2019

Praveen Kumar and Mohammad Firoz

The purpose of this paper is to analyse the certified emission reduction (CERs) disclosure and reporting practices followed by Indian firms.

Abstract

Purpose

The purpose of this paper is to analyse the certified emission reduction (CERs) disclosure and reporting practices followed by Indian firms.

Design/methodology/approach

The study is based on all 131 Indian firms who received the CERs under the CDM of UNFCCC. The content analysis is being used to examine the recognition, measurement, presentation and disclosure of CERs within the financial statements.

Findings

The study found that there is generally no uniformity of accounting for CERs. The firms adopted a diversity of accounting practices. More specifically, majority of companies (40.46 per cent) recognised CERs as the other income; a very high non-disclosure rate (91.60 per cent) for valuation of CERs inventories was found as only four companies (3.05 per cent) provided accounting treatment for CERs inventories at lower of cost or net realisable value followed by three companies (2.29 per cent) accounted for these inventories at Net realisable value at the end of the reporting period; similarly, a very high non-disclosure rate (92.36 per cent) for how companies account for expenses incurred in earning these credits was found.

Research limitations/implications

The study will be useful for a wide array of audiences ranging from accounting standard setter to the auditors. The present analysis is based on secondary data, as we examined only annual reports of the sample companies to know how they recognise their earned CERs within the financial statements. So, we did not cover the opinions of various key persons of companies like an accountant, auditors etc. which could be a limitation of this study in validating CERs disclosure practices followed by the Indian firms.

Originality/value

To the best of the author's knowledge, the present study is a first of its kind to analyse the carbon credit disclosure practices in the context of a developing country.

Details

Meditari Accountancy Research, vol. 28 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 21 July 2020

Shalini Aggarwal, Praveen Kumar and Vikas Garg

This paper aims to explore the factors for self-help groups (SHGs) women empowerment in the state of Uttar Pradesh using the primary data.

Abstract

Purpose

This paper aims to explore the factors for self-help groups (SHGs) women empowerment in the state of Uttar Pradesh using the primary data.

Design/methodology/approach

The primary data have been collected by a household survey in the four districts of Uttar Pradesh. Factor analysis is used to estimate the odd of improving women empowerment after participating in SHG.

Findings

Factor analysis extracted four factors which were economic development, improvement in family matters, decision to use public amenities and political empowerment. Also, analysis of variance and t-test was used employing SPSS. The results, therefore, show that education has a significant impact on all the aspects of SHGs people.

Practical implications

The findings of the study can help policymakers to adopt appropriate policies that integrate empowerment in development projects with women.

Social implications

The results of this research could encourage more women to participate in SHG activities and development projects.

Originality/value

This research provides the most updated data from a primary survey in the state of Uttar Pradesh.

Details

International Journal of Law and Management, vol. 62 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 14 November 2018

Praveen Kumar and Mohammad Firoz

The purpose of this paper is to analyze the relationship between carbon emissions and a firm’s cost of debt (COD) in the Indian context.

1959

Abstract

Purpose

The purpose of this paper is to analyze the relationship between carbon emissions and a firm’s cost of debt (COD) in the Indian context.

Design/methodology/approach

The present study is based on the Indian firms who disclose their emissions data under the Carbon Disclosure Project (CDP) during the period 2011 to 2014. The selection model is being used to remove the problem of endogeneity and sample selection bias. Further, the testing model is being used to examine the impact of carbon emissions on the COD.

Findings

The present study found that the coefficient of carbon emissions is positively and significantly associated with the COD. Moreover, the outcomes of the robustness test further show that the COD will be higher for polluting firms than environmentally friendly firms in India.

Research limitations/implications

The study has covered all the companies from India who are disclosing their emissions data under the CDP, London. The study will be most relevant for financial planning and capital structure design by the Indian companies. However, in designing the capital structure, the only COD is being covered in this study.

Originality/value

To the best of the author’s knowledge, the present study is a first of its kind to investigate the relationship between firms’ carbon emissions level and COD in the Indian context.

Details

Managerial Finance, vol. 44 no. 12
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 28 May 2019

Praveen Kumar and Mohammad Firoz

The purpose of this paper is to analyze the relationship between Certified Emission Reductions (CERs) information and a firm’s stock prices.

Abstract

Purpose

The purpose of this paper is to analyze the relationship between Certified Emission Reductions (CERs) information and a firm’s stock prices.

Design/methodology/approach

The present study is based on 193 CERs announcements by Indian firms over a 13-year period 2005–2017. The event study methodology is used to examine the impact of CERs announcements on a firm’s share prices.

Findings

The study suggests that the issuance of CERs did not produce any significant abnormal return. More specifically, the outcomes of event study shows that over a two-day event window from the event day to the day after the event (i.e. days 0 to 1), the mean and median of AARs are −0.25 and −0.34 percent, respectively. The abnormal returns on day 1 are not statistically significant as per the t-test. Moreover, the mean and median of abnormal returns after one day (−1) are negative, indicating that investors react negatively to CERs announcements. However, the mean and median of CAARs over both the two-day (i.e. days −1 to 0 and days 0 to +1) and three-day (i.e. days −1 to +1) event windows are positive, but not statistically significant based on the t-test.

Research limitations/implications

The findings of the study are quite comprehensive, relatively used only market-based criteria of a firm’s financial performance, e.g., share price, at times, inhibits generalizing the results.

Originality/value

To the best of the author’s knowledge, the present study is a first of its kind to investigate the relationship between the CERs information and a firm’s stock prices.

Details

Managerial Finance, vol. 45 no. 7
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 8 November 2022

Praveen Kumar Sharma and Rajeev Kumra

The purpose of this paper was to investigate the prevalence rates of stress, depression and anxiety and their sociodemographic factors linked with the Indian population following…

Abstract

Purpose

The purpose of this paper was to investigate the prevalence rates of stress, depression and anxiety and their sociodemographic factors linked with the Indian population following the second round of COVID-19 in India.

Design/methodology/approach

A cross-sectional study was carried out using an online questionnaire. In total, 505 individuals participated through convenience sampling. To measure anxiety, depression and stress, the Depression Anxiety Stress Scale (DASS-21), a 21-statement self-reported questionnaire, was used.

Findings

Multiple regression analyses were performed to evaluate the sociodemographic characteristics associated with depression, stress and anxiety. Results indicated salary/allowances reduction and alcohol consumption were associated with depression. Multiple regression also indicated that salary/allowances reduction, smoking status and alcohol consumption were associated with stress. In addition, this research also showed that chronic disease, salary/allowances reduction, smoking status and alcohol consumption were associated with anxiety.

Research limitations/implications

During the second COVID-19 wave in India, various individuals were affected. Anxiety, depression and stress were common among Indians after the second wave of COVID-19. Along with other actions to restrict the development of COVID-19, the Indian Government and mental health specialists must pay close attention to the inhabitants' mental health. More large-scale studies on various occupations should be conducted, and new mental health factors should be included.

Originality/value

This study provides empirical insights related the sociodemographic factors and stress, anxiety and depression.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 14 March 2019

Praveen Kumar Bannaravuri and Anil Kumar Birru

The purpose of this paper is to determine the use of BLA along with SiC as economical reinforcements to enhance the mechanical behavior of hybrid composite. The purpose of this…

Abstract

Purpose

The purpose of this paper is to determine the use of BLA along with SiC as economical reinforcements to enhance the mechanical behavior of hybrid composite. The purpose of this research is the development of cost-effective aluminum hybrid metal matrix composites.

Design/methodology/approach

The present research work investigation evaluated the mechanical properties of Al-4.5%Cu alloy, Al-4.5Cu/10SiC, Al-4.5Cu/10SiC/2BLA and Al-4.5Cu/10SiC/4BLA composites by the Stir casting method. The fabricated composites were analyzed using optical microscopy (OM), scanning electron microscopy (SEM), and hardness and tensile test.

Findings

The microstructure modification with the addition of reinforcement particles in the matrix alloy and clear interface in between matrix and particles are observed. The density of the composite increased with the addition of SiC and decreased with the addition of BLA in comparison with that of matrix alloy. The hardness and tensile strength of the single-reinforced composite and hybrid composites improved with the addition of reinforcement particles. The strengthening of composites was due to load-bearing capacity of reinforcement particles over the matrix alloy and increased dislocation density of composites materials. The tensile failure mechanism of the composites is reveled with SEM analysis.

Practical implications

The papers reports the development of cost-effective and light weight aluminum hybrid composites with remarkable enhancement in the mechanical and tribological properties with the addition of BLA as economical reinforcement along with SiC.

Originality/value

The density, hardness and tensile values of fabricated aluminium composites were presented in this paper for the use in the engineering applications where the weight and cost are consider as a primary factors.

Details

International Journal of Structural Integrity, vol. 10 no. 2
Type: Research Article
ISSN: 1757-9864

Keywords

1 – 10 of 253