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3558 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

Role of personality in the formation of psychological contract.

Promila Agarwal

Global Business

The current research is aimed to investigate the association between personality and the formation of the psychological contract (PC) in India. A sample of 262 employees was used to test the hypotheses. The study provides the theoretical explanation beneath the association of personality and formation of the PC. It reveals how personality is associated with employee obligations and employer obligations. The findings have practical implications in managing the PC. The examination of the association of the PC (employee and employer obligations and fulfilment of obligations) and personality can have direct implications for human resource (HR) practitioners in managing their HR practices. The study adds to the theory of the PC by exploring one of the factors underlying the idiosyncratic nature of the PC.

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Journal Articles | 2017

Convergence or Divergence: The impact of globalization on employee relations in India and China

Jatinder Kumar Jha and Biju Varkkey

International Journal of Employment Studies

This paper explores the underlying principles of employee relations and the pattern of their evolution in India and China, in the context of globalisation. Globalisation has deeply influenced the way economies function and altered the national patterns of employee relations. Using evidences from available extant literature, we mapped the approaches taken by both India and China to highlight the impact of globalisation on employee relations and found that competition, followed by globalisation, and changes in the trade union structures, have prompted the introduction of the 'human' element to employee relations practices, particularly at the enterprise level; besides, a lucid convergence in employee relations patterns is also witnessed, alongside some divergences in the approaches. The points of convergence include the introduction of the human element in employee relations, labour flexibility, reduction in union membership and increased focus on individual employment contracts. Divergence is primarily witnessed in the degree of involvement of trade unions and governments in employee relations. The differences in patterns observed between the countries can be attributed to the unique institutional factors of each country.

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Journal Articles | 2017

How to answer some tricky interview questions?

Asha Kaul

HBR Ascend

Books | 2017

Business leadership and law, New Delhi

Agarwal and 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