Forthcoming articles

International Journal of Comparative Management

International Journal of Comparative Management (IJCM)

These articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Comparative Management (3 papers in press)

Regular Issues

  • Does analysts following impede information asymmetry? Evidence from analyst coverage firms   Order a copy of this article
    by Ramesh Chandra Das 
    Abstract: : This paper presents evidence that analyst following reduces the information asymmetry by showing the impact of analyst coverage on information asymmetry. To establish the relationship, panel fixed effect model is used for the period 20142018 in specific context of India. The evidence is consistent with the hypothesis that analysts following can cause information asymmetry in financial reporting. Further, the study finds that analysts following work as an external monitor, leads to less asymmetry information and supports the monitoring hypothesis. The findings of this study have implications for investment analysts, rating agencies as well as the regulators. The financial analysts and investment advisors need to be circumspect about the companies earnings management practices. The accounting regulators can also examine the impact of New Companies Act, 2013 and IFRS on earnings management practices in due course of time. The credit rating agencies can also factor the earnings management during the time of rating of companies and financial instruments. Investors need to be careful while investing money of that particular company when that company is being followed by more number of analysts following.
    Keywords: : earnings management; analysts following; asymmetry information; panel fixed effect model; monitoring hypothesis.
    DOI: 10.1504/IJCM.2021.10035904
  • Corporate mergers, announcement returns and postmerger financial performance: a literature review in the Indian context   Order a copy of this article
    by Shraddha Mishra, Vinay Kumar Nangia 
    Abstract: The rise of corporate mergers and acquisitions in emerging market countries has received the growing interest of several researchers from diverse fields in business management. In this paper, we review from the past to recent published papers in mergers and acquisitions research in the Indian context, particularly since the economic policy reforms initiated in 1991. Literature review insights from more than 70 research articles in the Indian setting was well summarised announcement returns around the domestic mergers and acquisitions; post-merger financial performance; banking and financial sector mergers; and comparative studies with reference to local vs. international mergers in and to the Indian context. Finally, we recommend some potential areas and knowledge gaps in local and international mergers and acquisitions for future research in the Indian business scenario.
    Keywords: mergers and acquisitions; announcement returns; post-merger financial performance; bank mergers; emerging markets; literature review; India.
    DOI: 10.1504/IJCM.2021.10035914
  • Inter-organisational familiness: an empirical analysis   Order a copy of this article
    by Rosa Caiazza 
    Abstract: Within the domain of managerial research, the inter-organisational familiness has not received great interest. Inter-organisational familiness states that interfirms ties create a community social capital through which familyowners share their common values and maintain control over organisations. This paper aims to empirically test this perspective.
    Keywords: inter-organisational familiness; corporate governance; strategy.
    DOI: 10.1504/IJCM.2021.10035927