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Kaur, Kamalpreet
- Corporate Web Reporting in Current Scenario
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Authors
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1 Post Graduate Department of Commerce , Sri Guru Gobind Singh College, Chandigarh.
2 Department of Commerce, Govt College of Commerce and Business Administration, Chandigarh.
1 Post Graduate Department of Commerce , Sri Guru Gobind Singh College, Chandigarh.
2 Department of Commerce, Govt College of Commerce and Business Administration, Chandigarh.
Source
Journal of Commerce and Accounting Research, Vol 1, No 1 (2012), Pagination: 1-10Abstract
Corporate disclosure is critical for the functioning of an efficient capital market. There are various traditional instruments being used by the companies to provide business information to various stakeholders. These traditional instruments are not fully meeting the primary goal of providing decision useful information to the target groups. Different stakeholders are in possession of different information, that is, informed investors have private information, while the uninformed ones only have publicly available information. This information asymmetry impedes the efficient allocation of resources in the capital market economy. Internet, on the other hand, reduces this information asymmetry by providing numerous benefits for communicating information to various stakeholders. The present study exhibits distinctive and attractive features of the Internet (WWW) that help the investors in the efficient allocation of resources must for efficient functioning of capital market.References
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- Corporate Disclosure Through Web:An Empirical Study to Examine the Potential Benefits of Corporate Disclosure Through Web
Abstract Views :166 |
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Authors
Affiliations
1 Research scholar, University Business School, Panjab University, Chandigarh, IN
2 Professor, University Business School, Panjab University, Chandigarh, IN
1 Research scholar, University Business School, Panjab University, Chandigarh, IN
2 Professor, University Business School, Panjab University, Chandigarh, IN
Source
Journal of Commerce and Accounting Research, Vol 8, No 3 (2019), Pagination: 64-74Abstract
The benefit of corporate disclosure through web in financial decision making includes visual/graphic presentation of information, two-way interaction, increased information accessibility and mass communication. These benefits assist in enhancing corporate accountability to stakeholders by providing new dimensions to disclosure. The present study analyzed the opinions of small investors about corporate disclosure practices on the Internet. On an overall basis, majority of respondents agreed that the information which is generally found in the traditional printed form annual reports be disclosed on corporate websites. Findings of the study suggest that corporate disclosure through web improves the quality of information by reducing information asymmetry between management and investors thus reducing the information advantage of institutional investors and information intermediaries. Corporate web reporting as a substitute of traditional reporting helps in better evaluation of performance and future prospects of a company which provides an adequate information basis for their decision-making process.Keywords
Corporate Disclosure Through Web, Websites, Disclosure.References
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- Evaluation of Mutual Fund SchemesiIn India - Does Prolonged Existence Rewards Performance?
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Authors
Affiliations
1 Assistant Professor, Department of Commerce, Guru Gobind Singh College for Women, Chandigarh, IN
1 Assistant Professor, Department of Commerce, Guru Gobind Singh College for Women, Chandigarh, IN
Source
Journal of Commerce and Accounting Research, Vol 10, No 2 (2021), Pagination: 23-29Abstract
Mutual fund is an intermediary that mobilizes the money of small investors by sparing them from the responsibility of individually selecting securities from the market and provides them with the benefit of diversification, professional management, liquidity, tax deduction, etc. However, it is suggestive that the investors must examine the past performance of the mutual fund schemes before investment. In the present study, the performance of open-ended short-term debt mutual fund schemes has been evaluated using risk-adjusted measures such as, Sharpe ratio, Treynor ratio, Jensen alpha, Appraisal ratio, MM measure and Information ratio for the period April 2015 to March 2020. It was found that Baroda Short Term Bond Fund and Indiabulls Short Term Fund were the pre-eminent performers while JM Financial Short Term Fund and Tata Short Term Bond Fund were the nastiest performing schemes during the study period. Further categorization of these schemes according to their years of inception (experienced) indicated no significant difference between their performances. However, investment in experienced or non-experienced mutual fund schemes seems promising.Keywords
Mutual Funds, Short Term Debt Schemes, Average Return, Standard Deviation, Risk-adjusted MeasuresReferences
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