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FIFTEENTH INTERNATIONAL ACCOUNTING CONFERENCE-2022
January 8th & 9th, 2022 (Saturday & Sunday) ]

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15th International Accounting Conference Technical Committee (for review of papers)
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FOURTEENTH INTERNATIONAL CONFERENCE
In
ACCOUNTING AND FINANCE

Theme: Future of Accounting and Finance

Science City Mini Auditorium, Kolkata (January 05, 2019)
&
Pride Plaza Hotel, New Town (January 06, 2019)

Indian Accounting Association Research Foundation (IAARF)
(An Associate of International Association for Accounting Education & Research)
Jointly with

Deloitte
&
EIILM


Home Page : www.iaarf.in

For details of the conference click here

 


 
INTERNATIONAL ACCOUNTING, FINANCE, ECONOMICS AND BANKING CONFERENCE IN PUNE ON 17th AND 18th DECEMBER, 2017:

The Business School of Flame University, Pune, organised the above conference on 17th and 18th December, 2017, jointly with Indian Accounting Association Research Foundation. About 150 delegates including 18 from the Foundation were in attendance. There were a number of plenary and concurrent sessions. The conference was a success.

 

THIRTEENTH INTERNATIONAL ACCOUNTING CONFERENCE
IAA Research Foundation

Jointly with
Deloitte India

Venue: CRNN*, Calcutta University, JD-2 Salt Lake City, Kolkata-700 098
(Two blocks east of AMRI Hospital)


Theme : Changing Paradigm in Accounting & Finance – Emerging Issues

Programme
Saturday, 7th January, 2017

9.15 a.m. – 10.00 a.m.: Registration

10.15 – 11.15a.m.: Inauguration

   In Chair

:

Prof. Bhabatosh Banerjee                          
President, IAA Research Foundation

   Welcome Address

:

Prof. Dhrubaranjan Dandapat                   
Secretary, IAA Research Foundation

   Inaugural Address

:

Prof. Shyam Sunder                               
Former President, American Accounting Association

   Address by the
Special Guest

:

Professor Rajendra P. Srivastava                                  
The University of Kansas, USA

   Address by Guest
of Honour

:

Prof. Swagata Sen                                          
Pro-Vice-Chancellor (Academic Affairs), University of Calcutta

  Presidential Address

:

Dr. Bhabatosh Banerjee                                        

  Vote of Thanks

:

Prof. Ashish Kumar Sana                              
Treasurer, IAA Research Foundation

11.15 – 11.45 a.m.: COFFEE BREAK

11.45 a.m. – 1.00 p.m.

:

PLENARY SESSION

   In Chair

:

Ashok Banerjee
Professor (Finance), IIM Calcutta

   Keynote Speaker

:

Prof. Shyam Sunder
Yale Scool of Business, USA
Value Creation, Distribution, and Integrated Financial Reporting

  Vote of Thanks

:

Prof. Sharmistha Banerjee

1.00 p.m. – 2.00 p.m.

:

LUNCH


Registration
Inauguration
First Plenary Session

 

Concurrent Sessions: 2.00 – 3.30 p.m.( Saturday, 7th January, 2017)
Session A: Capital Market (I)

Chairperson
Co-Chairperson

:

Prof. Ranjan Kumar Bal, Utkal Universityl, Bhubaneswar
CMA Dr. Deboprasanna Nandy, ICAI

Presentation of Papers:

Ranjan Dasgupta

:

Risk-Attitudes of the CNX NIFTY Companies
– A Prospect Theory Perspective

Satyajit Dhar and
Subhabrata De   

:

Mandatory ESOP Disclosure by Indian Companies - An Empirical Note

Amalendu Bhunia and Soumya Ganguly

:

Vibrant Relationship Among Selected Macroeconomic Variables with Sensex & Nifty

Satyajit Dhar and
Kaushik Banerjee 

:

Effect of Earnings Announcements on Stock Returns in India

Session B: Taxation / GST

Chairperson
Co-Chairperson

:

CMA Mr. Mrityunjay Acharjee, Balmer Lawrie
CMA Mr. Chiranjib Das, ICAI

Presentation of Papers:

Goutam Bhowmik

:

ADOPTION OF GOODS AND SERVICES TAX (GST) In INDIA IN THE LIGHT OF CROSS COUNTRY EVIDENCE

Kripanjali Pradhani1 and M. Manorama Chanu2

:

Sectoral Impact of Goods and Service Tax (GST) in India

Dr. Nilmani Tripathi;
Dr. Vidhi Bhargava;
Mr. Ravi Ranjan

:

GST In India: Opportunity, preparedness & Promptness for Management/Commerce Institutes

Samirendra Nath Dhar and
Durga Prasad Chettri

 

Electronic Tax Filing Perceptions and Adoption Intentions in India      – An Empirical Investigation

Mr. Shubhayan Basu

 

Startup Taxation in India

Session C: Corporate Governance and CSR

Chairperson

 

Prof. D.V. Ramana, Xavier Institute of Management

Co-Chairperson

 

Prof. S. S. Sarkar, Tezpur University

Presentation of Papers:

Amitava Roy and
Ananda Mohan Pal

:

Corporate Governance Compliance, Governance Structures, and Firm Performance

Shinu Vig &
Manipadma Datta 

 

Relationship between Corporate Governance and Value Creation: Some Further Evidences   from Indian Corporate Sector

Dilip Kumar Pal and
Pralay Kumar Talapatra

:

Governance Role of Independent Directors in Financial Performance of Indian Listed Companies: An Empirical Analysis

Chandreyee Sengupta and
Sharmistha Banerjee

 

AN EMPIRICAL EXAMINATION OF IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE IN TOP INDIAN COMPANIES

Srirupa Ray

 

Corporate Social Responsibility Compliances in India- A Comparative Study

Session D: Microfinance (I)

Chairperson
Co-chairperson

:

Prof. R.P.Banerjee, Director,  EIILM

Prof. Sunil K. Gandhi, Kalyani University 

Presentation of Papers

Moumita Banerjee

:

Micro Finance As A Tool For Financial Inclusion

Pallavi Julasaria and Santanu Mallick

:

Success of Microfinance Programs in Eradicating Social Exclusion- A Study on Indian States

Ms. Sana Moid

 

A THEORETICAL ASSESSMENT ON EMPOWERING WOMEN THROUGH MICROFINANCE IN INDIA

Joyeeta Deb and Santa Kar

 

Assessing Sustainability of Micro-finance Institutions in India

Barnali Basu (Banerjee) and
Dr. Sanjeev Kr. Srivastava

 

DOES FINANCIAL INCLUSION OF INDIAN WOMEN THROUGH MICROFINANCE LEADS TO ECONOMIC EMPOWERMENT? A CASE STUDY IN WEST BENGAL

Saurabh Pandey  

ISSUES AND CONTEMPORARY CHALLENGES FACED IN FINANCIAL INCLUSION THROUGH MICROFINANCE IN INDIA

Sourav Das and Santosh Das

 

A MICRO PENSION AND MICRO INSURANCE IN INDIA WITH SPECIAL FOCUS ON MICROFINANCE INSITUTIONS - A STUDY

 

3.30 – 4.00 p.m.: COFFEE BREAK

 

Concurrent Sessions: 4.00 – 5.30 p.m. ( Saturday, 7th January, 2017)
Session E: MSME    
In Chair
Co-Chairperson

:

Prof. G. Soral, M.L.Sukhadia University
Prof. Uttam Kr. Datta, President, IAA Calcutta Br

Presentation of Papers:

Dr. Sanjeeb K Jena and
Dr. (Mrs.) Keya Das

:

MSMEs AND DEFAULT RISK PERCEPTION FOR THE BANKING SECTOR IN ODISSA: AN ANALYSIS

Saurav Dey and
Soma Roy Dey Choudhury

:

Woriking Capital Management in Select Small Enterprises in Shillong: An Analysis

Suvankar Chakraborty

:

A Study of The Role of SMEs in Women Empowerment

Session F: Mutual Fund

Chairperson
Co-Chairperson

:

Prof. Satyajit Dhar, Kalyani University
Prof. Ashish Kr Sana

Presentation of Papers:

Sharmistha Ghosh
And Tanupa Chakraborty

:

INVESTMENT IN MUTUAL FUNDS AND EQUITY SHARES-AN EMPIRICAL STUDY WITH SPECIAL REFERENCE TO INDIA

Somnath Banerjee

:

Factors Influencing Mutual Fund Investors in Investment Decisions – A factor Analysis and MLR approach

Asim Kumar Roy and Gobindalal Mandal

:

A COMPARATIVE STUDY OF ICICI FMCG FUND

AND SBI FMCG FUND

Rishabh Goswami and S S Sarkar

:

Schedule II, Companies Act 2013: Impact on profits of BSE 30 Companies

Session G: Financial Management (I)

Chairperson
Co-Chairperson

 

CMA Mr. Harijiban Banerjee, Senbo Engineering
Prof.  Manipadma Datta, Teri University

Presentation of Papers

Haorongbam Soni Devi and
Memcha Loitongbam

 

INVESTMENT PATTERN OF WOMEN : A CASE OF IMPHAL CITY

S.Dhar and Pralay Kumar Talapatra

:

The Practice of Dividend Payments in Emerging Markets: Evidence from India

Mrs. Harsha Sharma

:

Public Sector Undertakings: Government intervention for Nation’s Survival in Competitive Environment

Radhagobinda Basak

:

Measuring Market Based Shareholders’ Value Addition: A Study on Few Selected Indian Companies

Nimisha Bora

:

Are accrual models effective in detecting Earnings Management? Evidence from India

Sandip Sinha and Pradip Kumar Samanta

 

Determinants  of  Capital  Structure  of  Selected Indian  Manufacturing  Firms : An  Unconditional  Quantile  Regression  Approach

Session H: Financial Inclusion & SHG

Chairperson
Co-Chairperson

 

Prof. Samirendra Nath Dhar, North Bengal University
Prof. Ashish Kumar Sana, University of Calcutta

Presentation of Papers

Ms. Harmeet Kaur and  Dr Vinay Kandpal

:

Pradhan Mantri Jan Dhan Yojana: Bringing Financial Inclusion to Reality

Prabir Tarafder

:

Activity Cluster in Livelihood Development of Self Help Groups- A Case Study of SHGs in Floriculture

S.Rameshkumar

 

FARMERS’ ATTITUDE TOWARDS KISAN CREDIT CARD (KCC) SCHEME – THE CASE OF SIVAGANGAI TALUK IN TAMILNADU

Soumita Mukherjee

 

Progress of Social Mobilisation and Institution Development Component under National Urban Livelihoods Mission (NULM) in India- A Critical Review

Samyabrata Das and Atanu Ghosh

 

Examining Financial Illiteracy: A Study in the Indian Context

Puja Bhowmik and Samrat Roy

:

An Empirical Study on the MUDRA approach to Financial Inclusion

Conference Dinner : 8.00 – 9.00 p.m.

Sunday, January 8, 2017
Plenary Session II: 10.15 a.m.  – 11.30 a.m.

In Chair

:

Prof. Muneesh Kumar, University of Delhi

Address by:
Prof. Rajendra P. Srivastava, Kansas University, USA

:

Predictive Analytics, Data Mining, and Text Mining in Big Data Environment: Role of Search Engine within XBRL Environment and Beyond
Audit Risk Management & Oversight

11.30 a.m. – 12.00 noon: TEA/COFFEE BREAK

Plenary Session III on GST: 12.00 noon – 1.15 p.m.

In Chair

:

CA Mr. Timir Baran Chatterjee
SR. Ex. VP, DIC India Ltd.

Address by:

 

CA Mr.Arun Kumar Agrawal

1.15 p.m. – 2.15 p.m.

:

LUNCH

Concurrent Sessions: 2.15 p.m. – 3.45 p.m.

Session I: Capital Market (II)

Chairperson
Co-Chairperson

:

Prof. Ananda Mohan Pal, Calcutta University
Prof. Amalendu Bhunia, Kalyani University

Presentation of Papers:

Sashikanta Khuntia
J.K. Pattanayak

:

Evolving efficiency of Indian stock and foreign exchange market- An evidence from rolling window analysis

ManidipaDasGupta
And SomSankarSen

:

Volatility in Daily Returns of Public Sector Commercial Banks
in India – An Assessment

Susmita Chatterjee and Bhaskar Bagchi

:

Effect of fall in crude oil price  on stock indices and exchange rates of India and China

Aprajita Pandey
J K Pattanayak 

 

Relationship between firm specific and macro-economic factors on level of underpricing of IPOs: Some further evidence from India

Session J: Financial Management (II)

Chairperson
Co-Chairperson

:

CA Mr. Nirupam Haldar, Former Chairman, EIRC, ICAI
Prof. Memcha L, Manipur University

Presentation of Papers:

Mohammed Khursid
And Rabindra Kumar Swain

 

A study on  Impact of Companies Act 2013 on Earnings Management

Ashish Kumar Sana and Sanjib Mitra

:

Impact of Ownership Structure on Firm Performance: Evidence from India

J.K.Das and Sudipta Ghosh

:

Prospects and Problems of Tourism Industry in West Bengal: An Analysis from Financial Perspective

Soummya Banerjee and D.R.Dandapat

:

Efficiency and Effectiveness of Merger: A Study on Selected Indian Financial Intermediation Companies

J K Das and Sarada Prasad Datta

 

Healthcare Service Recipient/ Patients Perception towards Service of Public Hospitals: A Study of selected hospitals in Kolkata

Mahuya Basu and Tanupa Chakraborty

 

Weather Risk Exposure of Indian Power Sector: A Conditional Value-at-Risk Approach

Concurrent Sessions:                        2.15 a.m. – 3.45 p.m.

Session K: Corporate Accounting and Reporting                            

Chairperson
Co-Chairperson

:

CA Mr. Abhijit Banerjee, Deloitte India
Prof. Kartick Chandra Paul,  Formerly of Vidyasagar University

Presentation of Papers:

Soma Roy Dey Choudhury

 

International Variations in IFRS Adoption and India

N.Srinivas Rao
Dr.Ranjan Kumar Bal

 

REPORTING OF INTANGIBLE ASSETS BY PHARMACEUTICAL COMPANIES IN INDIA IN TWO TIME PERIODS – AN ANALYTICAL STUDY

Sagnik Bhattacharjee

 

Analysis of Sustainability Reporting of a Tea Plantation Company: A case study of Goodricke Group Ltd

Rishabh Goswami and S S Sarkar

 

Schedule II, Companies Act 2013: Impact on profits of BSE 30 Companies

R.T.Vachhani   The Indian Companies Act-2013 & its impact on the Corporate World

Sunita Ghatak

 

Companies Act 2013 and its Implications on Frauds in India

Session L: International Business Topics (3)

Chairperson
Co-Chairperson

:

Prof. Snehamay Bhattacharyya, Calcutta University
Prof. Sharmistha Banerjee, Calcutta University

Presentation of Papers:

Nupur Moni Das
Joyeeta Deb

:

Impact of Capital Adequacy Ratio on Banks’ Performance: Evidence from Indian Banking Sector

Amit Kundu and Ananda Mohan Pal

:

Does Employee Cost Leadership Lead to Higher Profitability: A Case Based Analysis in Fertilizer Sector in India

Manidipa Dasgupta and Paramita Roy Biswas

:

Efficiency in Managing Assets in Indian Engineering Sector – A Critical Assessment

Budheshwar Prasad Singhraul and
(Ms.) Vanita Kumari Soni

:

Cultural and Institutional Influence on Accounting

Tarun Mandal

 

Disinvestment of Indian Public Sector Enterprises -
A Micro and Macro level study

Anjan Dan

 

Management of Intangible Assets in the State-Aided Universities: A Conceptual Discussion

3.45 p.m. – 4.15 p.m.: TEA/COFFEE BREAK

4.15 – 5.15 p.m.: VALEDICTORY SESSION

In Chair

:

Mr. Amit Kumar Sen

Vice-President, IAA Research Foundation

Managing Director, East India Pharmaceutical Works Ltd.

Valedictory Address by:
Dr.Arup K. SenGupta

P.C. Rossin Professor
Lehigh University, USA

:

TRANSFORMING GLOBAL ARSENIC and FLUORIDE DRINKING WATER CRISIS INTO AN ECONOMIC OPPORTUNITY: ROLE OF LEHIGH UNIVERSITY’S HYBRID ION EXCHANGE NANOTECHNOLOGY

Observation of the Chairman :

Distribution of Mementos:

Vote of Thanks :

PLENARY SESSION II
PLENARY SESSION III
 
CONCURRENT SESSIONS
 

 

 

TWELFTH INTERNATIONAL ACCOUNTING CONFERENCE

January 3rd & 4th, 2015 (Saturday & Sunday)
Science City, Kolkata

Indian Accounting Association Research Foundation

(An Associate of International Association for Accounting Education & Research)
Jointly with

Deloitte India

Home Page : www.iaarf.in

Conference Theme and Venue

The Indian Accounting Association Research Foundation (IAARF) held its Twelfth International Conference on Contemporary Issues in Accounting and Finance in Science City, Kolkata, on Saturday and Sunday, the 3rd and 4th January, 2015 in collaboration with Deloitte India.

Conference Programmes

The Conference was inaugurated by Professor Bruce K. Behn, President-elect, American Accounting Association (inaugural session was from 10.00 a.m. on 3rd Januarry, 2015) in the Mini-Auditorium of Science City, Kolkata. Professor Pratap Singh Chauhan, President, Indian Accounting Association, and Vice-Chanchellor, Saurastra University, Rajkot (Rajasthan), was the Guest of Honour. There were other distinguished personalities from India and abroad who graced the inaugural session. Details are given below.

A. Venue, Registration and lighting of lamp :
B. Inaugural Session :
C. Plenary Session I (11.30 a.m. – 01.00 p.m. :January 3, 2015):

The Session was chaired by CA Mr. P.R.Ramesh, Chairman, Deloitte India and Vice-President at-Large, International Association for Accounting Education and Research.

There were two keynote speakers:

Professor Bruce K. Behn, The University of Tennessee, USA and President-elect, American Accounting Association, who spoke on Challenges before the Accounting Profession in Changing Global Perspectives.

Professor D.V.Ramana, Xavier Institute of Management, Bhubaneswar, who made an elaborate presentation on Measuring Performance of Public Enterprises – In Search of a Composite Index.

The Chairperson and the keynote speakers were introduced by Professor Bhabatosh Banerjee, President, IAA Research Foundation. The Session was very inter-active and lively. Vote of thanks was offered by Dr. Tanupa Chakraborty, Faculty of Commerce, University of Calcutta.

Some photos of this Session are pasted below.

D. Plenary Session II (02.15 – 03.45 p.m. on January 4, 2015):

The Session was on Risk Management. It was chaired by CA Mr. Dipankar Chatterji, L.B.Jha & Co., and Vice-President, Institute of Management Technology, Ghaziabad. The Keynote Speakers were:

  • CMA Professor Ashok Banerjee, Dean (New Initiatives and External Relations), Indian Institute of Management Calcutta. Professor Banerjee spoke on Risk Management in M&E.

  • Dr. Rajendra P. Srivastava, EY Distinguished Professor and Director, EY Center of Auditing Research and Advanced Technology, School of Business, University of Kansas, USA. Professor Srivastava made his presentation on Audit Risk Management & Oversight.

Professor Dhrubaranjan Dandapat, Conference Secretary, introduced the Chairman and the Keynote Speakers at the beginning They were felicitated by flower bouquets by Ms. Srirupa Ray, Lecturer (Contractual), Bangabasi College, Kolkata, and one of our delegates. Professor Dandapat presented mementos to the dignitaries and offered a hearty vote of thanks at the end.

Some photos of this Session are pasted below.

Programme

01:00pm-02:00pm : Lunch

 

Cultural Programme : 06:15 p.m.- 07:45 p.m.
Conference Dinner : 08:00 p.m.- 09:00 p.m.

E. Some photos of Concurrent Sessions and other activities are given below.

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F. Some photos of Valedictory Session are pasted below.
 
 

Namita Banerjee Best Paper Memorial Awards

In the Valedictory Session, two best papers, evaluated by a panel, were given cash award of Rs.2,500 each and a citation. The awardees were: Ms. Devanjali Nandi and Mr. Suddhasanta De. On behalf of the Foundation, the Awards were given by Profesor Bruce K. Behn, Chief Guest. The details are as follows:

  • For paper entitled “Corporate Governance Practices in India-A Critical Evaluation of Select Indian Firms” submitted and presented jointly by Ms. Devanjali Nandi, Faculty Member, George College (under WBUT), Sealdah Campus, Kolkatta, and Dr.Arindam Das, Head and Associate Professor, Department of Commerce, University of Burdwan.
  • For paper entitled “Analysis of Causality between FII Holdings and Stock of Indian Companies – An Empirical Study” submitted and presented jointly by Mr. Suddhasanta De, Doctoral Student, University of Calcutta, and Dr. Tanupa Chakraborty, Assistant Professor, Department of Commerce, University of Calcutta.
 
G. Some photos of Cultural Program are given below.

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