Browsing by Author "Costa, Juao"

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    A Study on the Attitude of Goan (India) Students towards Advertising
    (Saudi Journal of Business and Management Studies Vol-1, Iss-3(Aug-Oct, 2016):127-135, 2016-10) Costa, Juao
    The purpose of advertisements is to enhance buyer’s response to products or services offered by the firm, thus increasing its profitability. Attitude is a learned predisposition to respond in the consistently favorable or unfavorable manner to advertising in general” While the influence of advertising on consumer behavior is inevitable, consumers generally hold quite negative attitudes towards it. The main objective of the artical is to study the attitude of the students towards advertisements. By using the Likert scale modified suitably, the data was collected. In all 2108, students from all over Goa were surveyed. It was seen that the attitude of the students towards advertisements is positive and matured. The statistical tools such as Independent sample ‘t’ test and One way ANOVA were used to find out the validity of the statements and whether there is an association between the different categories of sample and the attributes. In spite of it being severely criticized, students still felt that advertisements should not be taken away from the T.V.
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    ADVERTISEMENTS THROUGH STUDENT’S POINT OF VIEW: A STUDY OF GOAN (INDIA) STUDENTS
    (INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH VOLUME 5, ISSUE 10(4), OCTOBER 2016, 2016-10) Costa, Juao
    Advertiser’s primary mission is to reach prospective customers and influence their awareness, attitude, and buying behavior. They spend lot of money to keep individuals interested in their products. To succeed, they need to understand what makes potential customers to behave the way they do. The advertiser’s goal is to get enough relevant market data to develop accurate profile of buyers and to find the common group for communications. The main objective of the study was to understand the views of Goan students on advertisements. More than 2000 students across Goa from different classes were surveyed to collect the data. It was noticed that in general the views of the students towards advertisements is positive.
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    Advertising: Two Sides of the Same Coin – Experiential Reactions to T.V. Advertisements at Different Levels
    (EUROPEAN ACADEMIC RESEARCH Vol. IV, Issue 4/ July 2016, 2016-07) Costa, Juao
    The purpose of advertisements is to enhance buyer’s response to products or services offered by the firm, thus increasing its profitability. Attitude is a learned predisposition to respond in the consistently favorable or unfavorable manner to advertising in general” While the influence of advertising on consumer behavior is inevitable, consumers generally hold quite negative attitudes towards it. The main objective of the artical is to study the attitude of the students towards advertisements. By using the Likert scale modified suitably, the data was collected. In all 2108, students from all over Goa were surveyed. It was seen that the attitude of the students towards advertisements is positive and matured. The statistical tools such as Independent sample „t‟ test and One way ANOVA were used to find out the validity of the statements and whether there is an association between the different categories of sample and the attributes. In spite of it being severely criticized, students still felt that advertisements should not be taken away from the T.V
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    An empirical study on investment strategies and behavioural biases of individual investors in Goa
    (Orissa journal of commerce, 2020) Costa, Juao; Gonsalves, Ancy
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    Financial reporting quality dynamics in India: the role of IFRS convergence and corporate governance
    (Corporate Governance: The International Journal of Business in Society, 2025) Gomes, Lorraine; Costa, Juao
    This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) convergence on value relevance and earnings management for Indian listed firms while also exploring whether the relationship is moderated by the firms’ corporate governance structures. Design/methodology/approach Corporate governance (CG) scores of 573 listed firms were calculated by using a self-constructed index for a period of 7 years (2014–2015 to 2020–2021). Static and dynamic panel models with generalized method of moments (GMM) estimators were used to test the conditional hypothesis that the impact of the Indian IFRS converged standards (Indian Accounting Standards [IndAS]) on information quality is affected by the firm’s corporate governance strength. Findings The estimates reveal that the positive effect of corporate governance scores on the value relevance of earnings reduces in the presence of IFRS, whereas the interaction of both the variables on book values remains insignificant. Secondly, the use of IndAS reduces discretionary accruals, but corporate governance does not have a significant moderating effect within the equation. Practical implications The results offer an interesting perspective into the debate on IFRS consequences and the role of internal institutional frameworks. It provides preliminary evidence suggesting that although corporate governance improves the value relevance of earnings, it may not be entirely effective in reducing the management of earnings. Originality/value To the best of the authors’ knowledge, it is the first study in India to provide empirical findings on the role played by corporate governance mechanisms in explaining the relationship between IFRS convergence and accounting information quality. The analysis accounts for modelling issues such as endogeneity and autocorrelation by using dynamic panel models and instrumental variables.
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    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
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    IFRS implementation and financial reporting quality: Review of evidences from ASEAN countries
    (An International Peer Reviewed Research Journal (ISSN-2321-5968) Vol-7 Issue-2, March 2020, 2020) Costa, Juao; Gomes, Lorraine
    Emergence of the International Financial Reporting Standards (IFRS) has been one of the largest phenomena in the area of accounting and financial reporting. It has given rise to in-depth discussions among stakeholders and academicians on the benefits as well as consequences of IFRS adoption on economies. The study was aimed at analysing the available literature on IFRS implementation in the Association of South-East Asian Nations (ASEAN). The 10 nation association shares strong trade and investment relations with India. In the wake of international trade it is therefore important to ensure comparability of financial reports with those of trade partners. The study therefore is an attempt to understand the IFRS implementation of select ASEAN members. It also reviews the impact of IFRS on financial reporting quality among ASEAN members with special focus on the aspects of value relevance, information quality and earnings. The entire study was based upon the existing literature and secondary data available on IFRS implementation among ASEAN members. The findings of the study provide an understanding of the implications of IFRS and its adoption or convergence on economies. Keywords: IFRS, ASEAN, financial reporting
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    Opinion of Students of Goa (India) Towards Advertisements: An  Investigational Report
    (International Journal of Academic Research Vol.3, Issue-10(1), October, 2016, 2016) Costa, Juao
    Television advertisements are powerful tools which influences the public. Most advertisements portray glamorous or larger than life scenario which the teenagers end up watching and comparing with their own lives. These advertisements only generate false values and propagate lifestyles inconsistent with real life. The study was undertaken to find out the opinion of Goan ( India) students towards advertisements. It was observed that there is no significant difference among the students in their opinion towards advertisements. Study was conducted on more than 2000 students from Goa ( South and North) using frequencies, mean score and t test. . It was seen that students in general are not carried away by the exaggerated, deceptive and any other form of advertising. The students have showed a great deal of maturity
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    Should the Maharajah be Dethroned? A Case Study of Air India
    (Prabandhan: Indian Journal of Management, 14(5-7), 40-55, 2021) Costa, Juao
    Air India, like any other public sector undertaking/government company, is incurring losses and trapped under the heavy burden of debt. The taxpayers’ money is being utilized to keep the sinking Maharajah on a ventilator. The first attempt to sell 76% stake in Air India failed miserably due to several reasons as identified by the transaction advisor of the Government of India. The reasons are Government of India’s 24% ownership and equivalent rights, heavy debt around INR 38,000 crores, fluctuations in macro environment, no individual bidding, consistent losses, and buyers not being able to form a cartel within the given time period. Why is that such a big ship is drowning today ? Is it overburdened with the losses and loans? Why is it unable to introduce some revival strategy ? What are the reasons responsible for its failure? Disinvestment should be the last option, especially for a rich entity and a national carrier like Air India. However, the government is in a hurry to exercise its last option, which is to sell it. The government has now made a second attempt to modify and sell it under promising conditions. The main objective of this case study was to discuss the current situation of Air India and examine the best option available for it, including reverting the decision to sell. The case provided pointers concerning all the options available for the airline.
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    Tiatr: A New Form of Entrepreneurship in Goa – Problems and Prospects
    (Saudi Journal of Business and Management Studies Vol-1, Iss-3(Aug-Oct, 2016):86-90, 2016-10) Costa, Juao
    Tiatr, which has a history of more than 100 years, is a type of musical theatre popular in the state of Goa on the West coast of India as well as in Mumbai and with expatriate communities in the Middle East, London and other cities where Konkani speakers have a considerable presence. The dramas are performed mainly in the Roman Konkani dialects and include music, dancing and singing. Tiatr today revolves around social, religious and political themes. It is considered to be a mirror of Goan culture. The first original tiatr script was written and directed by JoãoAgostinhoFernandes, entitled “Belle de Cavel” or “SundoriCavelchi” in 1895 in Bombay and for all his consistent devotion and encouragement over fifty years, he was conferred the title “PaiTiatrist” (Father Tiatrist).Tiatr as a form of entrepreneurship has created direct as well as indirect employment for many artists as well as back stage support staff. Some families are fully dependent on this form of entrepreneurship for their livelihood. The economy of the state to a large extent is supported by this form of entertainment. Realizing its importance in the Goan economy, the government of Goa has devised various schemes financial as well as non-financial for the development of tiatr. However, it still needs the attention of policy makers as it has bright prospects, Goa being a tourist destination. The article tried to find out over a period of time how this form of entertainment evolved based on secondary data and through personal interaction with the producers of Tiatr.
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    Tourists’ Expectations and Satisfaction towards Ecotourism in Goa: An Empirical Study
    (Orissa Journal of Commerce Vol. 42, Issue 2, April-June 2021, 2021) Costa, Juao
    Goa is famous for its sun and sand and is also blessed with natural beauty along with various heritage sites, churches and temples. Goa is marketed worldwide as a beach tourism destination, which reached its optimum level. Therefore, there is a need to promote other avenues of tourism. The current study focuses on ecotourism in Goa. For the growth of a specific tourist destination through strategic planning, it is necessary to understand the nature of tourist contentment and discontent. This research is necessary as it will provide a clear image of satisfaction and unhappiness with certain facilities. Gap analysis is used to examine the gap between tourists’ expectations before visiting and satisfaction level after the visit at various ecotourism sites with reference to the various ecotourism services available. A negative gap was found with respect to all the 29 variables used to measure tourists’ satisfaction with the ecotourism services. The ecotourism services available in Goa need proper attention, so that Goa can be promoted as a world class tourism destination. There is a need for destination planners to undertake measures for improving and maintaining appropriate ecotourism services in Goa.