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Recent Submissions
IFRS Convergence and Value Relevance of Indian Accounting Information: The Earnings-Returns Association Analysis
(Asian Journal of Business and Accounting 15(2), 2022) Costa, Juao; Gomes, Lorraine
Research aims: India has recently joined the accounting revolution by implementing the International Financial Reporting Standards (IFRS) through the convergence mode. This paper aims to examine the value relevance of Indian accounting information by finding an association between stock returns and the levels of earnings and changes in earnings. Design/Methodology/Approach: The study follows both relative and incremental association approaches to investigate changes in the value relevance of accounting information prepared using the IFRS converged Indian Accounting Standards (Ind-AS), while also examining the impact of their voluntary use. The study employs the Easton and Harris (1991) model on accounting data collected from 2012-13 to 2019-20. The panel data of 7,064 firm-year observations covers 883 firms listed on the National Stock Exchange (NSE) and uses relevant econometric tests and multivariate panel regressions to test the hypotheses. Research findings: The findings reveal a decline in the returns value relevance following both mandatory and voluntary IFRS convergence. Theoretical contribution/Originality: The study is the first to document the changes in value relevance based on stock returns since the IFRS convergence process began in India. Practitioner/Policy implication: This line of research is significant in Indian capital markets to unravel the effects of the new standards on accounting as well as stock market
Impact of Police Work on Police Officers’ Spouses: a Study of Marital Quality and Quality of Life
(Journal of Police and Criminal Psychology, 2023) D’ Silva, Jeronimo
Despite reports documenting adverse effects of stress due to work on police officers’ marriages, few empirical studies focus on the effect of police work on female spouses of police officers. Working as a police officer can pose numerous marital difficulties, several factors add to the marital difficulties of police officers’ marriages; these include their work shift, extended hours of work, shared commitment between work and family responsibilities, and cancelled leave. Often police officers bring their work-related tension and behaviours home with them; due to these, their family relationships suffer. In this study, we explored the nature of the relationship between marital quality and quality of life in female spouses of police officers and also examined differences in marital quality and quality of life with regard to career status and years of work. Non-police female spouses of police officers (N = 207) were surveyed from different parts of Goa, the Republic of India. The participants’ responses were gathered using questionnaires that assessed demographics, marital quality, and quality of life. Correlation analysis of the data revealed that marital quality and quality of life of the spouses of police officers were highly significantly and negatively correlated (r = − 0.628, p < 0.01). Results of one-way analysis of variance on marital quality indicated significant differences with regard to years of marriage. Results of the t-test indicated significant differences in quality of life with regard to years of marriage and career status.
The Researcher’s guide to the Indian bureaucracy
(Economic & Political Weekly Vol. 56, Issue No. 4, 23 Jan, 2021, 2021) Deshpande, Tanvi
Impact of Schemes Designed for Women in Goa on their Self-Esteem and Psychological Wellbeing
(International Journal of Social Science and Humanities Research Vol. 10, Issue 1, pp: (123-129), 2022) Fernandes, Daniella
The present study was undertaken to examine the Impact of Schemes Designed for Women in Goa on their Self-Esteem and Psychological Well-Being. The sample consisted of women belonging from the age group 18- 40 years and above. These women belonged to the various talukas of Goa. The sample comprised of 1050 women. The tools used in this study included Rosenberg Self-Esteem Scale developed by Morris Rosenberg and the Ryffs Psychological Well-Being Scale developed by Carol Ryff. Data was analysed by incorporating the t-test and ANOVA. The results have shown that women who have availed schemes have shown higher level of self-esteem. Women who have not faced difficulties in applying for schemes have shown higher psychological well-being and self-esteem. The studies also revealed that women who have received skill training, have their own business and are employed in an organization show better psychological well-being and self-esteem in comparison to housewives. Women who are employed show higher level of self-esteem and psychological well-being compared to women who are unemployed.
An Exploratory Study of Teachers’ Perception During Covid-19 Pandemic
(JOURNAL OF THE ORIENTAL INSTITUTE, 2022) D’ Silva, Jeronimo; D’Souza, Charmaine