The managements of companies regularly strive hard to keep the shareholders and stakeholders informed to make the market participants understand the value of the company and in turn share price and take a right decision to buy or sell or hold. In the first paper, "An Empirical Study of Value Relevance of Financial Reporting in Indian Corporate Sector", the authors, N R Shreyes and K Nanje Gowda, make an attempt to empirically understand the value relevance of accounting information that companies release from time to time. The authors concentrate on a few variables to evaluate the value relevance of accounting information provided by the companies to the market participants like share price, book value, earnings and dividend and find that there is high value relevance of these variables. The authors observe that the accounting information revealed by the companies over the period of study has significant association with the share price. The authors conclude that the value relevance of accounting information brings more credibility and reliability to financial reporting.

Transparency and timely reporting of the financial statements play a key role in communicating to the market participants the performance and health of the business on a regular basis. Further, there is an incentive for the managers to manage or smoothen the earnings of the firm to keep up the market price of the share and indulge in practices well known as earnings management through various means including the transactions with its own subsidiaries or holding companies known as related party transactions. To reduce the scope of the earnings management using related party transactions, new guidelines have been issued with stricter provisions. In the second paper, "Related Party Transactions and Earnings Management: An Empirical Examination of Selected Companies in India", the authors, P C Abdul Rasheed and T Mallikarjunappa, examine the relationship between earnings management practices and related party transactions in Indian businesses and also make an attempt to understand if there is any significant improvement or shift in the relationship among these variables post the improved and stricter provisions.

In the third paper, "Awareness and Adoption of Cloud Accounting Software: An Empirical Research", the authors, Ritu Soni, Rimpi Saluja and Shilpa Vardia, make an attempt to understand the awareness factors influencing adoption of cloud-based accounting software and size of the business impacting the utilization of such accounting software by making a primary survey. The authors find various reasons like decrease in overall cost, security, reliability, geographical access, scalability in usage, real-time access to data and accounts from anywhere and at any time, confidentiality of data, etc., as some of the reasons encouraging and influencing the businessmen to adopt cloud-based accounting services. The authors also make an attempt to list the reasons for non-adoption of cloud-based accounting software in businesses.

In the last paper, "Enhancing Economic Sustainability: An Empirical Study in Banking and Finance Sector in Oman", the authors, Mawih Kareem Al Ani and Muawya Ahmed Hussien, present an empirical study on the relationship between the profitability, productivity and capitalization and economic sustainability of Omani companies in finance and banking sector. The authors observe that the market capitalization of banking and finance firms and their productivity have positive and significant effects on economic sustainability.