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Article
Publication date: 4 November 2014

Sharad Agarwal

892

Abstract

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Journal of Consumer Marketing, vol. 31 no. 6/7
Type: Research Article
ISSN: 0736-3761

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510

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Journal of Product & Brand Management, vol. 23 no. 7
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 3 June 2014

Sharad Agarwal

2333

Abstract

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Journal of Consumer Marketing, vol. 31 no. 4
Type: Research Article
ISSN: 0736-3761

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Available. Content available
Article
Publication date: 11 August 2014

Sharad Agarwal

3914

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Journal of Consumer Marketing, vol. 31 no. 5
Type: Research Article
ISSN: 0736-3761

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Available. Content available
Article
Publication date: 8 June 2015

Sharad Agarwal

5414

Abstract

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Journal of Consumer Marketing, vol. 32 no. 4
Type: Research Article
ISSN: 0736-3761

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Available. Content available
Article
Publication date: 8 June 2015

Sharad Agarwal

4394

Abstract

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Journal of Consumer Marketing, vol. 32 no. 4
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 14 June 2013

Ramendra Singh and Sharad Agarwal

The purpose of this paper is to address two research questions: First, are business metrics of Indian banks associated with its CSR orientation? Second, is the CSR orientation of…

2070

Abstract

Purpose

The purpose of this paper is to address two research questions: First, are business metrics of Indian banks associated with its CSR orientation? Second, is the CSR orientation of banks focused on areas which are driven by nature of its target markets, such that there is an alignment between CSR orientation and benefits accrued to its stakeholder segments, directly or indirectly?

Design/methodology/approach

The authors analyze 49 Indian banks (25 public sector, 15 private sector and nine foreign banks) operating in India based on data available from the banks’ web sites, annual reports and sustainability/CSR reports (if available). From content analysis, the data were into seven categories – Education, Health, Community Welfare, Entrepreneurship Development, Environment, Market Place, and Rural Development.

Findings

The results indicate that CSR orientation of Indian Banks differ only based on ownership, number of employees, and date of its incorporation in the areas of Environment & Rural development (for ownership), Community Welfare, Environment, and Rural development (for number of employees), and Environment, and market place (for date of its incorporation).

Research limitations/implications

The findings of this study should be confirmed in future studies since this study is based on qualitative analysis of information shared by banks on their CSR activities and programs.

Practical implications

Bank managers need to identify and focus on areas in which CSR orientation can give them more strategic advantage in building relationship with its stakeholders. Doing so would help in meeting the expectations of the stakeholder expectations successfully.

Originality/value

This paper contributes to literature in many ways. It adds to the nascent body of knowledge on CSR orientation as an alternate relationship marketing strategy, which merits more attention from researchers.

Details

Marketing Intelligence & Planning, vol. 31 no. 4
Type: Research Article
ISSN: 0263-4503

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 January 2024

Sarit Biswas, Sharad Nath Bhattacharya, Justin Y. Jin, Mousumi Bhattacharya and Pradip H. Sadarangani

This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss…

3156

Abstract

Purpose

This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how adopting the International Financial Reporting Standards (IFRS) can mitigate it.

Design/methodology/approach

The analysis includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test these hypotheses, the authors utilized a fixed-effect and two-step system panel generalized methods of moments (GMM) estimator.

Findings

TO positively affects income smoothing (earnings management) across BRICS commercial banks. The effect is clearer in banks that make financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present. The authors found that accounting rules (IFRS) and enforcement (better institutional settings) interact to enhance earnings’ quality.

Practical implications

The relationship between TO and bank earnings management practices is important for understanding the complex interplay between trade and finance and ensuring financial stability, investor confidence and regulatory compliance. This study recommends better regulations and governance mechanisms for financial reports in emerging nations like BRICS. Additionally, macro-prudential regulators and banking supervisors should work closely to ensure transparent TO decisions with improved discipline, institutional quality and regulatory support to enhance bank stability.

Originality/value

The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the evolving role of IFRS in the presence of higher institutional quality and TO, thereby expanding the financial reporting literature.

Details

China Accounting and Finance Review, vol. 26 no. 1
Type: Research Article
ISSN: 1029-807X

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Article
Publication date: 2 March 2022

Neeraj Sharma, Garima Sharma, Mahesh Joshi and Sharad Sharma

This study aims to examine the challenges posed by COVID-19 restrictions for audit processes in India and explore the perceptions of the profession on how technology was leveraged…

2099

Abstract

Purpose

This study aims to examine the challenges posed by COVID-19 restrictions for audit processes in India and explore the perceptions of the profession on how technology was leveraged to conduct audits during this period. The opinions of auditors on future changes in post-COVID-19 audit practices and processes are also explored.

Design/methodology/approach

Semi-structured interviews were conducted with senior auditors working in various audit firms in major business centers in India and subjected to content and thematic analysis using the institutional theory perspective.

Findings

The auditing profession used technology to respond to COVID-19-imposed disruptions of established audit process and practices while maintaining the legitimacy of audit reports. The findings indicate that auditors now seem to strongly support the integration of emerging technologies into their auditing practices post-COVID to ensure data accuracy and transparency. The interviewees displayed keen interest in continuing remote and in-person audits to maintain audit quality in the future. The experience of COVID-19 appears to have forced the auditing profession to overcome their reluctance to adopt technologies that were previously used by only Big 4 and large audit companies.

Practical implications

The results will be of particular interest to various stakeholders concerned with aspects of the acceptance of technology-assisted audit reports such as legitimacy, required infrastructure, cost involvement and resistance to change. The findings will also assist professional bodies and policymakers in both developed and developing economies in devising useful strategies to promote technology-aided auditing during and after COVID-19. Limitations posed by inadequate infrastructure and resistance to changes must be overcomed before implementation of technology-aided audits.

Originality/value

As COVID-19 pandemic is a recent phenomenon, to the best of the authors’ knowledge, this study is one of the first few studies that have examined the use of technology to facilitate audits during the COVID-19 period, more specifically from a developing economy perspective.

Details

Managerial Auditing Journal, vol. 37 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 2022

Suyog Subhash Patil and Anand K. Bewoor

This study focuses on the application of reliability-centered maintenance (RCM) to a textile industry steam boiler. The study aims to demonstrate the development and application…

842

Abstract

Purpose

This study focuses on the application of reliability-centered maintenance (RCM) to a textile industry steam boiler. The study aims to demonstrate the development and application of RCM to a steam boiler used in the textile industry.

Design/methodology/approach

RCM is a structured process that develops maintenance activities needed on physical resources in their operational environment to realize their inherent reliability by logically incorporating an appropriate mixture of reactive, preventive, condition-based and proactive maintenance methods. A detailed analysis of the RCM approach is presented to develop preventive maintenance (PM) program and improve the reliability and availability of the steam boiler system.

Findings

The research reveals that the identification of PM tasks is a good indicator of the PM program's efficiency and can serve as an important maintenance-related downtime source. It is also discovered that the majority of maintenance programs that claim to be proactive are, in fact, reactive. This article also shows how RCM may be successfully implemented to any system, resulting in increased system reliability.

Research limitations/implications

The paper focuses on a pilot study of the development and implementation of the RCM technique to a textile industry steam boiler. It is suggested that the developed RCM model can be applied to the entire plant.

Originality/value

The paper presents a comprehensive RCM model framework as well as an RCM decision framework, providing maintenance managers and engineers with a step-by-step approach to RCM implementation. The proposed framework is significant in that it may be utilized for both qualitative and quantitative analysis at the same time.

Details

International Journal of Quality & Reliability Management, vol. 39 no. 7
Type: Research Article
ISSN: 0265-671X

Keywords

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