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Finance
The IUP Journal of Accounting Research and Audit Practices

Oct'14
Focus

International Financial Reporting Standards (IFRS) have become an important issue for all the governments across the world. Enabling international capital movement and attracting investments from across the world either in terms of foreign direct investment or foreign institutional investments are the primary concerns.
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Adoption and Implementation of IFRS in India: A Corporate Experience
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EVA and Stock Returns in Emerging Markets: The Indian Evidence
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Industry Intellectual Capital Disclosure on the Ghana Stock Exchange
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Adoption and Implementation of IFRS in India: A Corporate Experience

--Anubha Srivastava and Priyanka Gupta

IFRS adoption in India has been a burning issue since the announcement made by the Ministry of Corporate Affairs. IFRS has its own pros and cons, and leaving local standards and adopting international standards requires knowledge and expertise. Therefore, this paper tries to find out, both with the help of primary and secondary data analyses, what a corporate report will look like after adoption and what will be the impact of IFRS on key ratio. And to support these analyses, a questionnaire survey was also been conducted. Synchronizing accounting standards across the globe is an ongoing process in the international accounting community. The aim is to understand the implications of applying IFRS in India and how it is accepted by the corporate in India.

© 2014 IUP. All Rights Reserved.
Article Price : Rs.50

EVA and Stock Returns in Emerging Markets: The Indian Evidence

--T G Saji

This study seeks empirical evidence on the causal relations between Economic Value Added (EVA) and stock returns in the Indian context. Based on pooled time series, crosssectional data on 70 well-performing companies in National Stock Exchange (NSE) over the economic slowdown period 2008-13, the study tests the hypothesis that EVA affects stock returns under linear regression framework, using alternative models. The results suggest that EVA, along with cost of capital, provides statistically significant information content and adds explanatory power in predicting stock returns in India. However, there exists some time lag before adjusting the impact of these measures on stock returns. The findings of this research corroborate the EVA reporting relevance within the context of an emerging capital market like India.

© 2014 IUP. All Rights Reserved.
Article Price : Rs.50

Industry Intellectual Capital Disclosure on the Ghana Stock Exchange

--Nicholas Asare, Joseph M Onumah and James K Otieku

This paper undertakes a comparative analysis of sector disclosure of Intellectual Capital (IC) in corporate annual reports of listed companies in Ghana. The study examines the Intellectual Capital Disclosure (ICD) of 25 listed companies on the Ghana Stock Exchange (GSE) across industry sectors over a five-year period (2006-2010) through content analysis of their corporate annual reports. The study reveals that there are marginal increases in the overall average ICD levels over the five-year period for most of the industries/sectors. The banking, finance and insurance sector tend to disclose more IC in annual reports than any other industry, as there are significant differences in ICD levels of the industries on the GSE. This largely indicates that industry affiliation does affect the ICD of listed firms but not necessarily in terms of the knowledge-intensive nature of the industry.

© 2014 IUP. All Rights Reserved.
Article Price : Rs.50

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Automated Teller Machines (ATMs): The Changing Face of Banking in India

Bank Management
Information and communication technology has changed the way in which banks provide services to its customers. These days the customers are able to perform their routine banking transactions without even entering the bank premises. ATM is one such development in recent years, which provides remote banking services all over the world, including India. This paper analyzes the development of this self-service banking in India based on the secondary data.

The Information and Communication Technology (ICT) is playing a very important role in the progress and advancement in almost all walks of life. The deregulated environment has provided an opportunity to restructure the means and methods of delivery of services in many areas, including the banking sector. The ICT has been a focused issue in the past two decades in Indian banking. In fact, ICTs are enabling the banks to change the way in which they are functioning. Improved customer service has become very important for the very survival and growth of banking sector in the reforms era. The technological advancements, deregulations, and intense competition due to the entry of private sector and foreign banks have altered the face of banking from one of mere intermediation to one of provider of quick, efficient and customer-friendly services. With the introduction and adoption of ICT in the banking sector, the customers are fast moving away from the traditional branch banking system to the convenient and comfort of virtual banking. The most important virtual banking services are phone banking, mobile banking, Internet banking and ATM banking. These electronic channels have enhanced the delivery of banking services accurately and efficiently to the customers. The ATMs are an important part of a bank’s alternative channel to reach the customers, to showcase products and services and to create brand awareness. This is reflected in the increase in the number of ATMs all over the world. ATM is one of the most widely used remote banking services all over the world, including India. This paper analyzes the growth of ATMs of different bank groups in India.
International Scenario

If ATMs are largely available over geographically dispersed areas, the benefit from using an ATM will increase as customers will be able to access their bank accounts from any geographic location. This would imply that the value of an ATM network increases with the number of available ATM locations, and the value of a bank network to a customer will be determined in part by the final network size of the banking system. The statistical information on the growth of branches and ATM network in select countries.

Indian Scenario

The financial services industry in India has witnessed a phenomenal growth, diversification and specialization since the initiation of financial sector reforms in 1991. Greater customer orientation is the only way to retain customer loyalty and withstand competition in the liberalized world. In a market-driven strategy of development, customer preference is of paramount importance in any economy. Gone are the days when customers used to come to the doorsteps of banks. Now the banks are required to chase the customers; only those banks which are customercentric and extremely focused on the needs of their clients can succeed in their business today.

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