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In the shadow of global financial crisis, practice of earnings management can be hazardous for the growth and development of an economy, especially for a developing economy like India. This empirical study is performed to analyse the presence of earnings management practices in Indian public and private commercial banking industry. This study also aims at developing a framework for the three-way relationship existing between the variables of corporate governance, earnings management practices and firm performance.

Data have been collected for a period of 11 financial years (2003-2013) from Prowess (Centre for Monitoring Indian Economy) 4.14 database. A bank-based accrual model has been used for calculating earnings management practices. OLS regression has been used for analysing degree of interdependence among variables of corporate governance, earnings management practices and financial performance.

The analysis supports the fact that there is the existence of income increasing earnings management practices in Indian commercial banks. It is also observed that corporate government practices (viz. board characteristics, audit practices and performance-based remuneration) basically work as restricting variables for earnings management practices. It is evident from the analysis that market-based firm performance variables (viz. PE ratio, yield and profit after tax) are significantly related to earnings management and corporate governance system.

The finding of this study will help in monitoring and controlling fraudulent earnings management practices existing in Indian commercial banks.

This study is the initial research about the presence of earnings management practices in Indian commercial banks.

This paper aims to examine the impact of announcements related to 77 interventions by 46 listed Indian pharmaceutical firms during COVID-19 on the abnormal returns of the firms. The study also finds the variables which explain cumulative abnormal returns (CARs).

This study uses standard event methodology to compute the abnormal returns of firms announcing pharmaceutical interventions in 2020 and 2021. Besides this, the multilayer perceptron technique is applied to identify the variables that influence the CARs of the sample firms.

The results show the presence of abnormal returns of 0.64% one day before the announcement, indicating information leakage. The multilayer perceptron approach identifies five variables that explain the CARs of the sample companies, which are licensing_age, licensing_size, size, commercialization_age and approval_age.

The study contributes to the efficient market literature by revealing how firm-specific nonfinancial disclosures affect stock prices, especially in times of crisis like pandemics. Prior research focused on determining the effect of COVID-19 variables on abnormal returns. This is the first research to use artificial neural networks to determine which firm-specific variables and pharmaceutical interventions can influence CARs.

This study aims to use a multi-stage scale development process to identify the dimensions of philanthropic corporate social responsibility (PCSR) in India’s fast-moving consumer goods (FMCG) sector.

The authors conducted a study to develop a comprehensive, reliable and valid scale for measuring PCSR based on the customer perception of FMCG product manufacturers. This research adopted a comprehensive and detailed scale development process using multi-stage sampling for scale development. This final study was conducted on a sample of 402 respondents from the city of Jaipur, India.

The results have underlined the multi-dimensional aspect of PCSR; these dimensions are: altruism towards society, volunteering for local community development, generosity towards ecology, benevolent spirit and problem-solving charity.

This study gives valuable insights into philanthropic scale development in the FMCG sector that can immensely help domestic and international marketers to formulate CSR as a strategy. This research provides insights into a wide range of scales which can be base for future research studies that aim to explore different organizational settings.

PCSR and CSR are important for developing strategies for sustainable businesses across the globe. Dimensions of PCSR will be useful for practitioners and researchers in developing second-order constructs for future studies.

In recent years the movement of refugees has led to increasing negative media and political discourse about migration in the United Kingdom, particularly as the number of refugees crossing the English Channel has increased. Despite this hostility, little is known about how the UK public perceive the journeys made by refugees or the refugees themselves.

In this study the authors used a story completion method to analyse perceptions and understandings of refugees. Participants were given the opening of a story about refugees crossing the English Channel and were asked to complete the remainder of the story. In total, 84 participants completed stories that ranged in length from two to 423 words. The stories were analysed using reflexive thematic analysis.

Each of the completed stories was analysed using reflexive thematic analysis and three themes were generated: Conflicting emotions: Uncertainty and the relief of reaching safety after a traumatic journey; The spectre of illegality: Borders and the uncertainty of what happens next; and Welcome or unwelcome?: Cultural values of welcome and hospitality.

The authors argue that this original use of the story completion method highlights how participants draw on cultural narratives of hospitality and welcome and that their stories are constructed using emotional categories that are in contrast to the more binary constructions of refugees that are present in media and government discourse about refugees and the English Channel crossings.

The purpose of this paper is to study Indian aspects of policy convergence in the context of budgetary linkage of two nationalized flagship programs – Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) and Integrated Watershed Management Program (IWMP). Therefore, in lieu of inter-departmental convergences; issues related to water resource development of Jharkhand’s (India) rain-fed areas were addressed.

Centered on policy convergence strategy, present study applied comprehensive review and analysis approach for formulation of research base. A conceptual framework was thus designed for analytical purposes and therefore advancing toward conjectural knowledge base.

Application of inter-departmental policy convergence strategy suggested ample opportunities for optimal water resource development. Presence of abundant wage labor, rich indigenous water management techniques, tested replicable models, under-harvested rainwater potential, etc., appeared as catalysts of policy convergence. Yet, State’s lack of inter-departmental coordination and grass-root institutional framework will continually challenge policy convergences in absence of good governance.

An initiative of Indian government; MGNREGA has received international attention due to its wider coverage including natural resource management, besides guaranteed wage employment. Targeted at freshwater management discourse of Jharkhand; present paper reviewed prospective inter-departmental policy convergence strategy within various arena of MGNREGA, by exploring associated scopes and challenges. Similarly for cost effectiveness, related to maintenance and lift-irrigation demands of rain-fed area development; the present study suggested optimum utilization of inter-departmental funding linkages for development of sustainable water resources.

The purpose of this article is to explore the phenomena of board gender diversity and its consequences for sustainability performance, as measured by the environment, social and governance (ESG) disclosure score, in the Indian context.

The positivist paradigm influenced the research design for this study. The relationship between firm's ESG performance and female participation on the corporate boards was explored using panel data regression with a fixed effect approach. A total of 712 data points covering the Nifty 100 companies of the National Stock Exchange (NSE) were included in the data set. To add robustness to the findings and to overcome endogeneity bias, authors employed the Dynamic Generalized Method of Moments (GMM).

The results showed that, a relatively small, percentage of women directors has little impact on ESG performance, but when at least three women directors are in place, these relationships become more favourable. Despite the fact that Indian firms trail behind many developed and developing countries in promoting board gender equality, authors conclude that critical mass theory partially applies in the Indian context.

This study contributes to the field of corporate governance in the twenty-first century by investigating the subject of women's participation on boards in the context of a rising market and its potential influence on sustainability performance. The use of critical mass theory adds a fresh perspective to the literature.

The board of directors of an organization can contribute considerably to the transition to a sustainable global economy by accommodating environmental, social and governance (ESG) measures in the directors' business model. Along these lines, the purpose of this research is to understand the nexus between the board's structural attributes and sustainability disclosures in an emerging economy such as India.

The authors investigate this link using the system generalized method of moments (SGMM) panel regression on a sample of firms from the National Stock Exchange (NSE) Nifty 100 Index from 2013 to 2020. This econometric framework controls endogeneity among the variables, which has been a gap in the previous studies.

The authors find that board structural attributes, like board size, gender diversity, chief executive officer (CEO) duality and independence, have little bearing on sustainability disclosures of Indian companies. However, the board of directors, through the board's company's social responsibility (CSR) committee, strives for sustainability practices in Indian organizations. The authors also find that larger companies are more willing to disclose on ESG efforts than smaller ones, but the financial performance of the smaller ones (as proxied by Tobin's Q) does not matter.

This study is restricted to a sample of large cap listed companies and specific environment, resulting in the non-generalizability of the findings to different contexts because countries vary in their state of economic development, internal policy, regulations and governance.

A mandated CSR committee has helped Indian businesses to publicize their sustainability efforts. Besides the frontrunner in CSR regulations, Indian organizations have paid least attention to the environmental pillar of the ESG framework. Accordingly, the board of directors should put more emphasis on the environmental aspects of their business' sustainability efforts to help achieve sustainable development goals (SDGs) in the medium term and net neutrality in the long term.

From the standpoint of an emerging economy like India, which has statutory CSR mandates for firms, this research adds a fresh perspective on the relationship between corporate governance and corporate responsibility by employing stakeholder theory, which is further substantiated by the use of system GMM as a robust methodology. This study also emphasizes the significance of a mandatory CSR committee as a facilitator of sustainability practices and reporting in emerging economies.

The purpose of this paper is to extract the eco-friendly natural dye obtained from the flower of Spathodea campanulata and apply on silk fabric using combination of mordants. The fastness properties of the flower of Spathodea campanulata dyed silk fabric have been studied using different combination (1:3, 1:1 and 3:1) of various mordants, such as myrobolan: nickel sulphate, myrobolan: aluminium sulphate, myrobolan: potassium dichromate, myrobolan: ferrous sulphate and myrobolan: stannous chloride. The wash, rub, light and perspiration fastness of the dyed samples have been evaluated.

For dyeing there are three methods are used. They are Pre mordanting, Simultaneous mordanting and Post mordanting methods. Dyed silk materials are tested by using wash fastness, rub fastness, light and perspiration fastness methods.

It is found that Spathodea campanulata dye can be successfully used for the dyeing of silk to obtain a wide range colours by using various combinations of mordants. With regards to colour fastness, test samples exhibit excellent fastness to washing, rubbing, except for pre-mordanting using myrobolan: potassium dichromate combination; and good to excellent fastness to perspiration in both acidic and alkaline media.

Availability of literature related to this work is not available. The study of combination of mordants of this natural dye on silk is a new research work and the large scale preparation is definitely very useful to the society.