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International Journal of Economics and Accounting (5 papers in press)
Assurance of financial audit reporting and sustainability reporting by Melinda Timea Fülöp, Gabriel Raita Abstract: Certification and auditors responsibility for financial and non-financial statements has been a hotly debated topic in the literature recently. Given national, international, and even global economic changes, auditors are subject to risks specific to their activities. The publics perception and confidence in the auditors assurance has waned because of major scandals, leading to several legislative changes at the international level in terms of audit work. The purpose of the paper is to ensure the audit report related to financial statements and sustainable reporting. The research results show that there is a link between the financial statement auditor and the sustainable reporting auditor. It is also required in the international framework: the election of a big 4 auditor to audit the financial statements is the promoter of the election of a big 4 auditor and for the certification of sustainable reporting. Keywords: audit; assurance; corporate reporting. DOI: 10.1504/IJEA.2022.10047819
Factors influencing foreign direct investments: Indian evidence by Neha Shrivastava, Peeyush Bangur, Deepak Shrivastava Abstract: Foreign direct investments have become vital for the economic growth of developing countries. This paper aims to understand and evaluate the factors that influence FDI inflow in India. By a regression model, an evocative analysis has been carried out to assess the impact of macroeconomic factors on the inflow of FDI in the Indian economy. Further, we have discussed the corrective measures and effective strategies to establish the smooth inflow of FDI. The study discovered the extensive requirement of FII and FDI in the Indian economy. Also, there is a sincere necessity for currency stability. The variables - international trade and REER showed a positive relationship with FDI inflow. Therefore, the government needs to extend its assistance to strengthen exports and manufacturing industries. It can be done by proper allocation of FDI and FII. Moreover, it will help the domestic industries to maintain the long-term benefits. Keywords: foreign direct investments; FDI; FII; inflation; economic growth; government policies; exchange rate; GDP. DOI: 10.1504/IJEA.2022.10049138
Corporate characteristics and HR disclosure: a missing link in Indian corporate sector by Kirti Aggarwal Abstract: The present study has been conducted to know the current state of voluntary human resource (HR) disclosure practices in an emerging economy of India. This study also examines the association between corporate characteristics and the level of HR disclosure by the Indian listed companies, based on a sample of 125 companies listed on National Stock Exchange (NSE-200 Index) for the time period of nine years (F.Y. 2012-2013 to 2020-2021). The outcomes revealed that there is only 45.51% HR information is disclosed by the selected companies. Further, the outcomes of two-way least square dummy variable (LSDV) regression model revealed that out of selected independent variables only company age, company size, ownership concentration, debt-equity ratio, total number of pages of an annual report have significantly associated with the level of HR disclosure. The present study provides the useful insights to policymakers for constructing a Human resource disclosure index (HRDI) which should be mandatory for the Indian companies to disclose the items which are included in the index. Keywords: corporate characteristics; HR disclosure; content analysis; annual report; India. DOI: 10.1504/IJEA.2022.10049139
A study into determinants of underpricing of initial public offerings in India during 2015-2020 by Prasenjit Roy, Arindam Gupta Abstract: The study examines IPO-underpricing of the book-built IPOs getting listed at the Bombay Stock Exchange (BSE) over the period 2015-2020. The sample comprises a wide range of industry sectors with 19 from BFSI, 12 from Electronics and Information Technology followed by various other sectors. The findings indicate that the degree of IPO-underpricing is on a downward trend compared to the previous studies. The average IPO-underpricing is found to be 11.195% during the study period. Multiple regression results bring about oversubscription ratio, offer size, general market conditions and underwriter prestige as significant determinants. The results of the study postulate that the decline in the degree of underpricing has the likelihood to extend greater opportunity cost to the investors and repose confidence in the Indian primary market. The implication of the study entails market regulators introducing norms that intend to protect investors in IPO over a longer time horizon. Keywords: underpricing; initial public offerings; IPOs; primary market; IPO-underpricing; IPO; oversubscription; overreaction; investor; return; India. DOI: 10.1504/IJEA.2022.10049418
Impact of capital regulation on financial stability: a North-European study by Ahanaf Shahriar, Muhammad Nazmul Hoque, Peter Wanke, Md. Abul Kalam Azad Abstract: Capital regulations by the governments worldwide aim for strengthening financial stability. Yet, financial turmoil is continuing. Despite a substantial number of studies on financial stability worldwide, findings from Northern European countries are limited. This study examines the impact of capital regulation on financial stability of North European countries (Denmark, Finland, Iceland, Norway, Sweden and the UK). Over the sample period of 2010-2020, a panel data regression analysis is done on a substantially balanced panel data employing a collection of six diverse North European nations financial institutions. Regression analysis reveals that the capital ratio, leverage ratio, country governance index and ownership concentration have statistically significant impacts on stability. However, the effect of the bank size, bank profitability and macro-economic factor, i.e., annual GDP growth offered statistically insignificant impact on stability of financial institutions. Keywords: North Europe; financial institutions; stability; capital ratio; ownership concentration. DOI: 10.1504/IJEA.2022.10050803