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This study aims to use different proxies to analyze the impact of earnings management (EM) on firm financial performance (FP). It provides empirical evidence from India, which is considered an emerging economy.

The sample represents the 704 nonfinancial firms on the Bombay Stock Exchange. With a 21-year period, the authors used the McNichols (2002) model to find discretionary accruals (DA); firm FP is captured through accounting-based (return on assets and earnings per rupee share capital) and market-based (Tobins_Q and PB_Ratio) measures and applied panel regression analysis using OLS, fixed effect and two-stage least square estimators.

Based on different estimators, the authors found that EM proxies positively impact the firm’s performance, confirming the application of agency theory to inflate the firm’s performance by managers.

The present study uses a sample of nonfinancial firms, which becomes its limitation for the financial sector. Further, the study focuses on the financial aspect of performance, which becomes another limitation.

Investors, analysts and other stakeholders would be able to identify the firms that manage the earnings more than the industry average. The study findings would enhance policymakers’ willingness to prepare appropriate industry-specific regulations, which might improve Indian financial market efficiency and performance and reduce financial fraud among Indian firms.

To the best of the authors’ knowledge, this is the first study that suggests excessive accrual (E_DA) and standardized accruals (S_DA) as new discretionary accrual proxies for EM practices. Regarding EM, only a few good studies have been conducted for Indian firms, which creates ample opportunities for different types of research in this domain. The present paper tries to fill this research gap by concentrating on Indian firms.

Cold-formed steel (CFS) sections are a popular choice for constructing medium and low-rise structures that are engineered to support relatively light loads. An important characteristic of CFS sections is that they are produced without the use of heat during manufacturing. Consequently, it becomes essential to gain a comprehensive understanding in the behavior of CFS sections when exposed to fire or elevated temperatures.

In this study, sections of 1.5 m length and 2 mm thickness were taken and analyzed to find its flexural behavior after heating them for 60 and 90 min. There were two modes of cooling phase which was considered to reach ambient temperature, i.e. air or water respectively. Performance of each sections (C, C with inclined flanges, sigma and Zed) were examined and evaluated at different conditions. Effects of different profiles and lips in the profiles on flexural behavior of CFS sections were investigated fully analytically.

The variation in stiffness among the sections with different lipped profiles was noted between 20.36 and 33.26%, for 60 min water cooling case. For the sections with unlipped profiles, it was between 23.56 and 28.60%. Influence of lip and section profile on reduction in stiffness is marginal. The average reduction in load capacity of sections for 60 min specimens cooled by water was found to be 43.42%. An increase in deflection is observed for the sections in the range of 25–37.23% for 60 min case. This is the critical temperature responsible for reduction in yield strength of material as it substantially increases the material safety margin to be considered for the design. Sections with Zed profile have shown better performance among other types, in terms of its load carrying capacity.

This paper deals with the flexural behavior of Galvanized (GI) based CFS unsymmetric sections at elevated temperature and cooled down to ambient temperature with air or water.

This study aims to design a high-performance building envelope system with a focus on evaluating energy savings considering the hot climate.

A thermal energy storage approach based on inorganic phase change material (PCM) was adopted to regulate both temperature and humidity conditions when added to building envelopes. The microencapsulation technology was used to form new PCM microcapsules by combining a humidity agent material with thermal conduction accelerating material to encapsulate an inorganic PCM. The relevant parameters of the thermophysical characteristics of the synthesized PCM microcapsules were tested and analyzed. Also, a numerical validation was done for the energy-saving evaluation of the new synthesized PCM microcapsules when used in a building envelope.

The study results showed that the new synthesized PCM microcapsules have high latent heat capacities and enhanced thermal conduction values. The simulation results conducted by the Conduction Finite Difference solution algorithm (CondFD) approved the efficiency of the proposed PCM compositions when added to a building envelope.

Due to applying the PCM to the building envelope composition by the addition instead of the replacement method, the proposed design solutions are not suitable for improving the performance of lightweight construction.

This study provides a promising energy-efficient system for building envelopes. The study originality is represented in adding carbon nanoparticles as a shell material to overcome the low thermal conduction issue of PCMs. In addition to testing the impacts of different doses of the carbon shell material on the thermal performance of inorganic PCM microcapsules.