Board Characteristics and Risk Disclosure Quality by Integrated Reporters : Evidence from Indian Banks

Matta, Rahul; Kochhar, Khyati; Mohapatra, Amiya Kumar; Mohanty, Debasis

doi:10.17010/pijom/2022/v15i5/169579

Cited by 8 publications

(6 citation statements)

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“…The analyses of cash holdings of firms, more specifically the factors determining the cash holdings, have garnered sound focus in the empirical financial literature. At the global level, prior works concerning determinants of cash holdings have emphasized many facets like firms' financial constraints (Gautam et al, 2014;Denis and Sibilkov, 2009;Almeida et al, 2004),corporate governance (Chauhan et al, 2018), financial crisis (Bliss et al, 2015;Al-Najjar, 2013;Song and Lee, 2012;Campello et al, 2011;Atif et al, 2019;Cambrea et al, 2021), ownership structure (Gupta and Bedi, 2020;Moin et al, 2020;Locorotondo et al, 2014;Matta et al, 2022;Anand et al, 2012;Paskelian and Nguyen, 2010;Bhat and Bachhawat, 2005;Deloof, 2001), firm diversification (Subramaniam et al, 2011;Duchin, 2010;Tong, 2011), stock liquidity (Nyborg & Wang, 2021), capital structure (Guney et al, 2007), macro-level factors (Wang et al, 2014: Stone et al, 2018Chang and Tang, 2021), geopolitical risk (Wang et al, 2021;Kotcharin and Maneenop, 2020;Demir et al, 2019), etc from the viewpoint of the firm in general. In the Indian context, very few studies such as Maheshwari and Rao (2017), Chauhan et al (2018), Paskelian and Nguyen (2010), Anand et al (2012), Bhat and Bachhawat (2005), Saluja and Drolia (2015),…”

Section: Review Of Literaturementioning

confidence: 99%

Influence of Firm Characteristics on Cash Holdings: Evidence from Indian Iron & Steel Industry

Sethi¹,

Swain²,

Dash³

2022

OJC

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Cash holding is an important area of recent debate in corporate finance due to its growing significance in the changing corporate settings. Further, the varying significance of cash holdings across industries is also adding another dynamic to corporate finance literature. Under these backdrops, this paper investigates the influence of firm characteristics on cash holdings in Indian Iron & Steel industry over 2007 -2019. To mitigate the potential endogeneity problem in the data, the study uses dynamic panel regression i.e., Generalized Method of Moments (GMM). The regression result documents that firm characteristics viz cash flow, dividend, assets tangibility, and profitability positively influence the cash holdings while firm size, leverage, net working capital, and R&D expenditure negatively influence cash holdings. However, the influence of growth opportunities is insignificant. Further, the study reveals that leverage, cash flow, and R&D expenditure are the prominent firm characteristics influencing cash holdings in the Iron & Steel industry. This paper adds to the present literature concerning cash holdings by tracing out the firm-level factors affecting cash holdings in the Iron & Steel industry.

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Section: Review Of Literaturementioning

confidence: 99%

Influence of Firm Characteristics on Cash Holdings: Evidence from Indian Iron & Steel Industry

Sethi¹,

Swain²,

Dash³

2022

OJC

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“…Through the provision of sophisticated farming equipment, banks help to improve the productivity and efficiency of agricultural operations. Additionally, banks provide loans for related industries like horticulture, dairy farming, and chicken production, which encourages value addition and diversification in the agricultural industry (Matta et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

A Study on Financing of Agriculture by Banks in India

2024

Journal of Informatics Education and Research

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The study is empirical in nature, and it intended to assess different types of loans available for farmers and ratio of institutional credit to output for agriculture in India. The study concludes that there are several schemes and types of loans available for farmers of India. In the year 2022, the ratio of institutional credit provided to the total output in agriculture was 1.28. The total amount distributed in the year 2020-21 is Rs-190682. In the year 2021-22 it seen the highest achievement of distribution as the distribution amounted to 217849 and 94.5%. In 2023 75 % of the total loan disbursal is higher rate loans (more than 7%) and lower rate loans got very less disbursal.

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“…In the similar manner Black (1976) describe that "the harder we look at the dividend picture, the more it seems like a puzzle, with the pieces that just do not fit together". Dividend is one of the controversial topics of study as different researchers have different point of view like: Dividend policy is affected by executive stock option holdings & stock options (De Cesari and Ozkan, 2015), growth opportunities (Flavin and O'Connor, 2017), creditor rights & culture (Byrne and O'Connor, 2017), bank risk taking (Onali, 2014), new CEO compensation (Chen et al, 2019), restricted monetary policies (Pandey and Bhat, 2007), corporate social responsibilities (Cheung, et al, 2018), leverage (Cooper and Lambertides, 2018), family control, tangibility & firm size (Yousaf, 2019), Institutional ownership & board composition (Abdelsalam et al, 2008;Matta et al , 2022), profitability (Renneboog and Trojanowski, 2007) and many more variables. Lintner (1956) proposed that dividend depends upon current earnings and lagged dividend of firms.…”

Section: Introductionmentioning

confidence: 99%

Studies on Dividend Policy: A Bibliometric Analysis

Saini¹,

Sharma²

2022

OJC

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Dividend is one of the controversial topics in financial management which mean out of earning of management how much is distributed to the shareholders and what percentage is retained in business. The main objective of the study is to provide comprehensive overview of previous studies related with the topic 'Dividend Policy' in context of statistical analysis of published articles/documents around the world. For this purpose, the study employed bibliometric analysis, which was conducted through Bibliometrix library and Biblio-Shiny platform of RStudio. Web of science database was used for collection of data with the keywords "dividend policy", "Dividend payouts", "Determinants" and "Lintner model" covering the period of 20 years from 2002 to 2022. The findings of the study depict that in 2011, there was great increment in number of publications and from 2018 the publications are continuously increasing. USA, UK and China are the pre-eminent countries having significant contribution in research on dividend policy.

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Board Characteristics and Risk Disclosure Quality by Integrated Reporters : Evidence from Indian Banks

Cited by 8 publications

References 0 publications

Influence of Firm Characteristics on Cash Holdings: Evidence from Indian Iron & Steel Industry

Influence of Firm Characteristics on Cash Holdings: Evidence from Indian Iron & Steel Industry

A Study on Financing of Agriculture by Banks in India

Studies on Dividend Policy: A Bibliometric Analysis

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