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3846 items in total found

Journal Articles | 2017

The Impact of self-deception and professional skepticism on perceptions of ethicality

Sobhesh Kumar Agarwalla, Naman Desai, and Arindam Tripathy

Advances in Accounting

This paper examines the impact of two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), on individuals' assessment of ethicality of various earnings management choices. Whereas, SD allows individuals to reduce cognitive dissonance arising from self-serving unethical behavior, PS would force individuals to question such self-serving behavior and, as a result, could make them less likely to act unethically. Our results indicate that SD, PS, and participant type significantly affected the participants' ethicality ratings. Managers exhibiting high (low) SD and low (high) PS view the earnings management techniques that were generally considered to be unethical, as relatively more (less) ethical. However, the SD and PS scores of accountants are not significantly related to their ethicality ratings. This result could be driven by the fact that accountants tend to have greater exposure to information that emphasizes ethics (professional standards and education) and hence psychological traits have a lesser effect on their ethicality ratings.

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Journal Articles | 2017

Size, value, and momentum in Indian Equities

Sobhesh Kumar Agarwalla, Joshy Jacob, and Jayanth Varma

Vikalpa

Journal Articles | 2017

Delhi–Mumbai industrial corridor: Economic and environmental consequences

Seth Schindler and Shruti Sharma

Economic and Political Weekly: A Journal of Current Economic and Political Affairs

The Delhi–Mumbai Industrial Corridor represents a re-centralisation of urban planning in India with the primary objective to foster export-oriented growth. An analysis of census and manufacturing data shows that the DMIC is likely to increase regional inequality. Moreover, rather than fostering regional integration, this state-led corridor development remains a series of discontinuous and fragmented territories.

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Journal Articles | 2017

Heterogeneity of imported intermediate inputs and labour: Evidence from India’s input tariff liberalization

Shruti Sharma

Applied Economics

This article explores whether the nature of imports matters when examining the effects of trade on plant-level labour outcomes. Previous literature that examines this question mainly considers imported intermediate inputs as a homogenous group and is unable to reach a consensus on the effects of input tariff liberalization on employment and wages of skilled and unskilled workers. Exploiting detailed product-level information available on intermediate inputs from plant-level data for the Indian manufacturing sector, I distinguish between plants that import mainly for quality considerations as opposed to plants that seek imports as cheaper alternatives to domestic inputs. I find that strong complementarities exist between skilled workers and imported inputs for plants importing high-quality inputs. For plants importing intermediate inputs mainly as a cost-cutting strategy, input tariff liberalization leads to an increase in employment of both skilled and unskilled workers, but a decline in skill composition. This can best be explained as a strategy that achieves economies of scale. On average, as input tariffs liberalize, importing plants employ more workers and pay higher wages than non-importing plants.

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Journal Articles | 2017

From well-heeled to tip-toed, shoe-shine to shoe-lace: Monopolistic Competition and Product Differentiation in Men's Footwear

Vishal Kumar and Satish Y. Deodhar

International Review of Business and Economics

For many decades, the only branded footwear Indians knew was Bata. After years of economic liberalization; however, one finds many local, national, and international firms jostling for customer attention by producing various types of branded footwear. In fact, India has now emerged as the second largest producer of footwear in the world. The Indian footwear market can be described today as a stylized case of a monopolistically competitive market. In this study, we focus our attention on men’s formal shoes which are differentiated by variations in many attributes such as heel, toes, colour, surface, laces, buckles and brands. Invoking hedonic price analysis and bid and offer curves of the customers and firms respectively, shoe prices are viewed as the sum total of the valuation of each of these attributes. The relative valuation is estimated by regressing market prices of shoes on its binary variable attributes. Analysis shows that shoes made of leather, shiny surface, buckles, laces, and brands carry a premium; and, differentiation based on colour, pointed toes, high heels, and texture is not important. In a highly competitive market, such data driven studies can provide pointers to firms in altering existing shoe models and successfully launching newer ones.

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Journal Articles | 2017

Groups and teams: A review of bad apple behavior

Saravana Jaikumar and Avina Mendonca

Team Performance Management: An International Journal

Purpose

The purpose of this conceptual paper is to broaden the understanding of the three negative member (bad apple) behaviors – withholding of effort, interpersonal deviance and negative affect – put forth by Felps et al. (2006).

Design/methodology/approach

An integrative review of extant literature was conducted to understand the impact of the negative member behaviors on other team members. Potential interventions to control this bad apple behavior are identified with supporting evidence from recent empirical studies.

Findings

A review of empirical findings in the literature indicate that perceived coworker loafing may lead to counterproductive work behavior toward coworkers and interpersonal deviance may affect the task cohesion of the group. However, the presence of affectively negative individuals is empirically proven to improve the group performance, especially when the group task is related to creativity or information processing (decision-making and idea generation).

Originality/value

Despite the empirical attention paid to “bad apple” behaviors, the implications for managing negative member behaviors are unclear and scattered. In this paper, building on the framework proposed by Felps et al. (2006), the authors focus on three behaviors and provide a concise review of literature and interventions to control or exploit these behaviors.

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Journal Articles | 2017

Exploring themes, trends, and frameworks: A meta-analysis of online business education research

Shailendra Palvia, Anil Kumar, Poonam Kumar, and Sanjay Verma

Americas Conference on Information Systems

The growth of online education has become a global phenomenon driven by emergence of new technologies, widespread adoption of the Internet, and intensifying demand for a skilled workforce for a digital economy. Online education is no longer a trend; it is slowly but surely becoming mainstream by 2025. This paper explores all efforts, accomplishments, issues, challenges, conclusions, and recommendations on this theme through meta-analysis of over 100 published papers since 2000. Through thorough content analysis, we provide useful recommendations for researchers and practitioners working in academia, industry, or government. We also propose a holistic model of interactions between diverse entities and stakeholders in the online tertiary business discipline education industry. This model will certainly be applicable with minor changes to other disciplines and other levels of education—primary and secondary. This model can be tested in piecemeal fashion by researchers using appropriate research methodology.

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Journal Articles | 2017

Imperatives and challenges in using e-government to combat corruption: A systematic review of literature and a holistic model

Shailendra Palvia, Ambuj Anand, Priya Seetharaman, and Sanjay Verma

Twenty-third Americas Conference on Information Systems

Corruption, both bureaucratic and political, exists in various forms. Causes and effects of corruption have been documented in various academic and practitioner forums. Developing countries are plagued by rampant corruption caused by several economic, cultural, social and regulatory factors and are struggling to make changes to control and combat corruption. e-Government and e-Participation systems can substantially reduce corruption. Through a comprehensive literature review of over 100 published papers, we analyze the different theoretical models, empirical data and conclusions relating to e-government and its role in combating corruption. We decoct and synthesize the review to evolve four dominant themes relating to the association of e-government with corruption and propose a holistic model of the same. We also examine the challenges associated with each of the themes. We believe this model can be validated by researchers in different contexts while such a holistic understanding can help practitioners view potential solutions differently.

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Journal Articles | 2017

Online education worldwide: Current status and emerging trends

Anil Kumar, Poonam Kumar, Shailendra C. Jain Palvia, and Sanjay Verma

Journal of Information Technology Case and Application Research

Journal Articles | 2017

Automobile dependence and physical inactivity: Insights from the California Household Travel Survey

Saikat Chakraborty and Eun Jin Shin

Journal of Transport and Health

Background

Auto-dependence has been linked to the physical inactivity epidemic across U.S. cities, resulting in unprecedented increases in incidences of obesity, cardiovascular diseases, depression, etc. The search for strategies to pull an overwhelming majority of auto-dependents out of their sedentary lifestyles by encouraging them to use transit, walk and bike continues to challenge planners and policy-makers.

Methods

We use the 2012–13 California Household Travel Survey data for analyzing the auto-dependence and physical inactivity connection. We select a sample of employed individuals with access to car in urban California, and classify them as discretionary transit riders (N=390), active auto-dependents (N=1287), or sedentary auto-dependents (N=8754) based on their self-reported travel mode use and time spent in physical activity over a 24-h period. We investigate factors that are associated with significantly high physical activity among some auto-dependents relative to the sedentary majority. We also revisit the transit-physical activity connection, and explore conditions that make transit use unfeasible for some active auto-dependents.

Results

Discretionary transit use is associated with higher physical activity. However, there is large variation in physical activity within auto-dependents; significantly higher physical activity is associated with factors such as higher income, flexible work schedule, shorter work hours, and mixed land use. Kids, inflexibility of work schedule, low residential density, lack of pedestrian and bicycling friendly street design, and long distance to transit stops prohibit otherwise active auto-dependents from choosing transit. Employment sector influences both physical activity and choice of transit.

Conclusion

To get sedentary auto-dependents out of endemic physical inactivity, our research indicates the need for targeting lower-incomes, incentivizing employers to provide flexible work hours, and to continue dense, mixed-use developments that make active travel feasible. In addition, to get active auto-dependents to use transit, transit managers must focus on retaining immigrant riders and non-Hispanic Asians, and attracting people with children.

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IIMA