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3846 items in total found

Journal Articles | 2017

Size, value, and momentum in Indian Equities

Sobhesh Kumar Agarwalla, Joshy Jacob, and Jayanth Varma

Vikalpa

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

HMiner: Efficiently mining high utility itemsets

Srikumar Krishnamoorthy

Expert Systems with Applications

High utility itemset mining problem uses the notion of utilities to discover interesting and actionable patterns. Several data structures and heuristic methods have been proposed in the literature to efficiently mine high utility itemsets. This paper advances the state-of-the-art and presents HMiner, a high utility itemset mining method. HMiner utilizes a few novel ideas and presents a compact utility list and virtual hyperlink data structure for storing itemset information. It also makes use of several pruning strategies for efficiently mining high utility itemsets. The proposed ideas were evaluated on a set of benchmark sparse and dense datasets. The execution time improvements ranged from a modest thirty percent to three orders of magnitude across several benchmark datasets. The memory consumption requirements also showed up to an order of magnitude improvement over the state-of-the-art methods. In general, HMiner was found to work well in the dense regions of both sparse and dense benchmark datasets.

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Journal Articles | 2017

Sentiment analysis of financial news articles using performance indicators

Srikumar Krishnamoorthy

Knowledge and Information Systems

Mining financial text documents and understanding the sentiments of individual investors, institutions and markets is an important and challenging problem in the literature. Current approaches to mine sentiments from financial texts largely rely on domain-specific dictionaries. However, dictionary-based methods often fail to accurately predict the polarity of financial texts. This paper aims to improve the state-of-the-art and introduces a novel sentiment analysis approach that employs the concept of financial and non-financial performance indicators. It presents an association rule mining-based hierarchical sentiment classifier model to predict the polarity of financial texts as positive, neutral or negative. The performance of the proposed model is evaluated on a benchmark financial dataset. The model is also compared against other state-of-the-art dictionary and machine learning-based approaches and the results are found to be quite promising. The novel use of performance indicators for financial sentiment analysis offers interesting and useful insights.

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Journal Articles | 2017

Replicating small farms, prosperous farmers in India: Lessons for policy and practice

Sukhpal Singh

Journal of Agribusiness Marketing

Small farm and small farmer viability has been a constant policy concern in India given its smallholder-dominated agriculture. Though there are different definitions of small farm in the literature, depending on local context, the term “smallholder” is a relative one in that it refers to the limited resource endowments of such farmers relative to those of other farmers in the sector in each local context. The Indian small farmers are in a state of agrarian distress, and the farmers’ quest for earning enough from a small farm continues. It is in this context of academic and policy discourse that this article makes evidence-based policy and practical recommendations for replicating the Small Farmer, Prosperous Farmer (SFPF) models of agricultural development in India based on empirical case studies of 35 small (who were just 2 hectares or smaller farm operators) and prosperous farmers (earning at least one lakh (0.1 million)Indian rupees per acre per year) across three states of India— Punjab, Gujarat, and Maharashtra. Major objectives of the study carried out in 2012 were as follows: document profiles of SFPFs in terms of their resources, costs, and profits; provide evidence of success (in terms of net income and prosperity) given small holdings; identify major factors in prosperity/success—personal, institutional, and social; and understand the role of policy and business environment, if any; and infer on possibilities of replicability of SFPF success given the other contextual factors in other regions. The study identifies sources of success and policy relevance of such factors for making inclusive agricultural development possible.

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Journal Articles | 2017

Gendered BoP hygiene markets in rural India: A case study of social entrepreneurship and social innovation

Sukhpal Singh

The Hong Kong Journal of Social Work

Water scarcity and non-existent or poor sanitation have special implications for the poor in a rural context of a developing country such as India, especially in the case of women due to their personal hygiene needs. The penetration of sanitary napkins is very low in Indian villages for reasons such as the high cost of branded napkins, availability, and cultural barriers. Over 88% of rural women use unhygienic alternatives during menstruation, with 77% using a piece of old cloth and many others nothing at all. These practices lead to a deterioration in health of the mother as well as the child and, sometimes, the death of the mother. Furthermore, a large proportion of girls in India do not go to school during their menstruation period, for an average of 4–5 days every month, and at least 23% of girls drop out of school when they start menstruating. Adult women cut down on their productive day-to-day activities. Menstruating lower-income women also have to follow certain social exclusion norms and treat it as a purely private matter as it is considered a social taboo. The access to personal reproductive hygiene products and services thus becomes indispensable in terms of addressing hygiene and sanitation needs. Furthermore, this is more of a developmental/social venture rather than just pure rural marketing. This paper examines the issue from a social enterprise and social innovation perspective in order to understand the issues involved in changing the situation. It examines the case of a social venture in India (Goonj) which has attempted to deal with this market in terms of its approach, product design, market creation, performance, issues faced, and impact made. The paper attempts to infer lessons for making social entrepreneurship and social innovations work in developing country health and hygiene contexts in the form of a Bottom of Pyramid (BoP) market solution.

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Books | 2017

Business leadership and law, New Delhi

Agarwal A. K.

Springer

Books | 2017

Enhancing energy efficiency in India: Assessment of sectoral potentials. Copenhagen

Vishwanathan S., Garg A., Tiwari V., Kankal B., Kapshe M., and Nag T.

UNEP DTU

Books | 2017

Rice productivity and food security in India: A study of the system of rice Intensification. Singapore

Varma P.

Springer

Books | 2017

Institutional Innovations in the Delivery of Farm Services in India: A Smallholder’s Perspective. Singapore

Singh S.

Springer Nature

IIMA