International Journal of Accounting, Business and Finance 2023-01-29T04:12:57+00:00 Dr. Dharen Kumar Pandey Open Journal Systems <p><strong>The International Journal of Accounting, Business and Finance (IJABF) (e-ISSN 2583-2123)</strong> is a bi-annual journal published by the <a href=""><strong>Association for Academic Research and Innovation (AARI)</strong></a> (Reg. no. GAZ/04001/2022-2023) which aims to promote academic research and innovation in the field of accounting, business, and finance, including the related subject areas. The IJABF publishes high-quality research and review articles in accounting, business, and finance-related disciplines. The journal aims to stimulate the development of accounting, business, and finance-related disciplines theory worldwide by publishing interesting articles in a highly readable format.</p> <p><em><strong>IJABF is an open-access journal without any submission or publication charges.</strong></em></p> <p>The journal covers a wide variety of topics including (but not limited to):</p> <ul> <li>Financial markets- national and international, financial econometrics, Corporate finance, Investments, Derivatives, Banking.</li> <li>Marketing research, market segmentation, positioning, pricing, relationship marketing, business marketing, social marketing, internet marketing, advertising, branding, customer behavior analysis;</li> <li>Future trends in HRM, Strategic HRM, International HRM, Organizational culture, Responsible and sustainable HRM, People analytics;</li> <li>International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Environmental and social accounting, Corporate governance: accounting/finance, Ethical issues in accounting and financial reporting.</li> <li>International business.</li> </ul> <p>Please refer to the <a href="">Call for Papers</a> for more information.</p> <p><strong>Journal Details:</strong></p> <p><strong>Frequency:</strong> Twice a year</p> <p><strong>e-ISSN:</strong> 2583-2123</p> <p><strong>Starting Year:</strong> 2021</p> <p><strong>Language:</strong> English</p> <p><strong>Publication format:</strong> Online</p> <p><strong>Publisher: </strong><a href="">Association for Academic Research and Innovation (AARI)</a>, Village and Post: Sherpur Kalan, Near Baroda UP Bank, Ghazipur, Uttar Pradesh-233227</p> <p><strong>Funding:</strong> The IJABF collects no submission or publication fee from the authors. All activities of the IJABF are funded by the Association for Academic Research and Innovation.</p> <p><strong>Open Access Policy</strong></p> <p>This is an open-access journal. Your article will be published open-access, but you will not have to pay an APC (article processing charge) - publication is free. Your article will be published with a <a href="" target="_blank" rel="noopener">Creative Commons CC BY-NC 4.0 user licence</a>, which outlines how readers can reuse your work.</p> <p><strong>Plagiarism and Copyright Policy</strong></p> <p>Any manuscript you submit to this journal should be original. That means it should not have been published before in its current, or similar, form. If any substantial element of your paper has been previously published, you need to declare this to the journal editor upon submission. Please note, the Chief Editor may use Plagiarism Check to check on the originality of submissions received. Your work should not have been submitted elsewhere and should not be under consideration by any other publication. If you have a conflict of interest, you must declare it upon submission; this allows the Chief Editor to decide how they would like to proceed. You can get more information on conflict of interest in our research and publishing ethics guidelines at <a href=""></a>. By submitting your work to the IJABF, you are guaranteeing that the work is not in infringement of any existing copyright.</p> <p><strong>Archiving and Preservation</strong></p> <p>The contents of the journal are digitally preserved using the PKP Preservation Network (PKP PN) which uses the LOCKSS archiving system.</p> <p><strong>Chief Editor: </strong><span style="font-size: 0.875rem;">Dr. Dharen Kumar Pandey</span><img style="width: 1em; margin-right: .5em;" src="" alt="ORCID iD icon" /><a style="vertical-align: top;" href="" target="orcid.widget" rel="me noopener noreferrer"></a></p> Exploring the Intersection of Industry, Policy, and Performance: Insights from the June 2022 Issue 2023-01-28T22:07:45+00:00 Dharen Kumar Pandey <p><em>With the collaborative support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we successfully launched the June 2022 issue of the International Journal of Accounting, Business and Finance (IJABF). The IJABF Volume 1 Issue 2 contains five articles dealing with contemporary issues. The authors try to unlock the research questions by providing empirical results and the scope for future studies. I thank all the contributors to this issue.</em></p> 2022-06-30T00:00:00+00:00 Copyright (c) 2023 Dharen Kumar Pandey Impact of the National Horticulture Mission on the growth of the Indian floriculture industry 2022-06-22T11:57:55+00:00 Diksha Sinha Roopali Sharma <p>The objective of the paper is to analyze the impact of the National Horticulture Mission (NHM) on the growth of the Indian Floriculture industry. The growth of the industry is assessed using trend analysis after the implementation of the mission for the period 2005-2021 and a pre and post-mission analysis is done for the period 1995-2021 considering the area under cultivation of flowers, production of loose and cut flowers, and export of floriculture products from India in terms of value and volume. Findings reveal that the mission has no significant impact on the growth of exports of floriculture products in terms of volume/quantity. It is concluded that the increase in the value of exports is attributed to the increase in the rate of inflation and the price of floriculture products in the international market and is not due to a higher quantity of exports of floriculture products from India.</p> 2022-06-30T00:00:00+00:00 Copyright (c) 2023 Diksha Sinha; Roopali Sharma The impact of corporate social responsibility on financial performance – Infosys way 2022-09-03T13:20:04+00:00 Shailesh N. Ransariya Sanjay J. Bhayani <p><em>The current study sought to examine the effect of Corporate Social Responsibility (CSR) on the financial performance of Infosys Ltd over five years spanning 2016-17 to 2020-21. To assess financial performance, we employ various profitability and liquidity ratios. The findings show that CSR has a high positive impact on Return on Capital Employed and a high negative impact on Return on Net Worth, Operating Profit, Net Profit, Current Ratio, and Liquid Ratio. In conclusion, CSR had no significant impact on Infosys Ltd.'s financial performance during the study period.</em></p> 2022-06-30T00:00:00+00:00 Copyright (c) 2023 Shailesh N. Ransariya, Sanjay J. Bhayani Impact of the COVID-19 pandemic on banking and financial sector stock returns 2022-09-21T07:57:42+00:00 Mahnoor Hanif Majdi Hassan Basma Henchiri Muhammad AlDaas <p><em>Using the Indian banking and financial services stocks, this study set out to examine the impacts of the global pandemic and government measures on the stock returns around four pandemic-related events. This study employs the event study methodology with the market model estimation for a 210-day estimation window [-214,-5] and a 15-day event window [-4,+10]. The reaction was mild to the announcement of 'Health Emergency of Global Concern', but as soon as the coronavirus outbreak was declared a 'global pandemic', the market reacted significantly. Further, due to the expected economic stimulus, the Reserve Bank of India's financial measures resulted in a positive response from the market. The public and private sector banks are almost non-reactive to the first event. The findings deny that with the available prices, during an event, abnormal returns are impossible. The analysis results make it easier for them to formulate sustainable policies and constitute a high-yield moderate-risk portfolio during such emergencies.</em></p> 2022-06-30T00:00:00+00:00 Copyright (c) 2023 Mahnoor Hanif, Majdi Hassan, Basma Henchiri, Muhammad AlDaas Credit Risk and financial performance banks: a panel data analysis 2022-11-03T14:20:53+00:00 Sunil Kumar Vipin Kumar Meena <p style="margin: 0cm; text-align: justify;"><em><span style="color: #0e101a;">The NIFTY50 index is the premier benchmark for the Indian stock market, comprising 50 companies from 13 diverse sectors. As five of the country's largest commercial banks are part of this index, their performance indicates the overall market performance. This study aimed to investigate the correlation between credit risk and the financial performance of these NIFTY50-indexed banks. Utilizing secondary data collected from the banks' annual reports over the past decade (2012-2021), the study employed panel data regression analysis to examine the relationship between return on equity and return on asset as measures of financial performance and capital adequacy ratio, net non-performing assets (NNPAs), and cost to income (CI) as measures of credit risk. The results revealed a significant relationship between credit risk and financial performance, with the capital adequacy ratio having no significant impact. The study recommends that NIFTY50-indexed commercial banks implement strategies to lower their CI and NNPAs to improve their financial performance.</span></em></p> 2022-06-30T00:00:00+00:00 Copyright (c) 2023 Sunil Kumar, Vipin Kumar Meena Corporate social responsibility, accounting, and auditing: A retrospective review 2023-01-19T15:49:47+00:00 Madan Lal Rishi Bhushan Kumar Amit Kumar Hari Singh Saud Varun Kumar Rai <p><em>The primary purpose of this article is to conduct the bibliometric review of corporate social responsibility, accounting, and auditing-related 405 publications from the Scopus database and in the A*, A, and B category of Australian Business Deans Council’s journal quality list. We have conducted a descriptive analysis that presents the annual publication and citation trend, collaboration pattern, most influential articles, and most productive and influential journals, authors, countries, and organizations. In contrast, network analysis includes the country co-authorship, journal citation, author keyword co-occurrence, journal co-citation, and bibliographic coupling of documents. At last, we have reviewed the contents of bibliographic-based clusters to present past and present CSR, accounting, and auditing and found the gap that can help in future research by stakeholders. </em></p> <p> </p> 2022-06-30T00:00:00+00:00 Copyright (c) 2023 Madan Lal, Rishi Bhushan Kumar, Amit Kumar, Hari Singh Saud, Varun Kumar Rai