The aim of this research paper is to explore the views and perceptions of different stakeholder regarding reason behind the partial disclosure of Corporate Social Responsibility Disclosure (CSRD) performed by Indian Corporate.

Event studies are based on theoretical framework of efficient capital market and focus on impact of particular types of firm-specific events on the prices of the affected firms' securities. They examine the direction, magnitude and speed of price reactions of securities to an event and are based on theoretical framework of efficient capital market. In present study event study methodology using Market Model Method (single factor model) has been used to estimate cumulative abnormal returns (CAR) in a 90 day window period of declaration of launch of Celerio on stock prices of Maruti Suzuki Limited. The study attempts to identify cumulative abnormal returns (CAR) of Maruti Suzuki Limited and to compare expected and actual stock market returns of Maruti Suzuki Limited before and after launch of Celerio and analyzes the after effects of launch of Celerio. Keywords: Event Study Methodology, Cumulative Abnormal Returns, Celerio , Capital Market.

BYOD (bring your own device) concept has been adopted by many universities (Cisco, 2012). The popularity of Smartphones is very high amongst Emirati students (Santos, 2010). While it is evident that the smartphones cannot be separated from this millennial generation, the researchers thought of probing into tapping the usage of smartphones for designing a SMART pedagogy. Five significant elements have been covered to effectively use Smartphones as an educational tool – Sharing Content; Messaging; Assignments; Revisions; and Tests.Based on this, authors have designed SMART pedagogy. Although the word SMART is based on initials of the essentials but the paper concludes that it is really a smart and practical pedagogy indeed. This paper is intended to assist teachers in creating SMART pedagogy to facilitate learning via smartphones. Authors have analyzed the various factors attributing to the application of Smartphones as a learning device. This research paper intends to explain the ratio of importance of these five components in view of students which in turn supports instructors to select the right mix and include that in their pedagogy. One of the assumptions made in this paper is that the instructors and students are well versed in the usage and application of Smartphones. Keywords: : Smartphone, m-learning, m-campus, SMART pedagogy

Timeliness is considered as one of the most important qualitative characteristics of financial information. Timeliness means that the information should be provided for the users as soon as possible. The key variable in timelines is delay in reporting. Since financial information is affected by the passage of time, as the time goes by, it loses its value and usefulness in decision making. Therefore, the shorter the period between financial-year end date and financial statements publication, the larger the value of published information. When the period between financial year-end and publication date of financial statements becomes longer, it increases the probability of disclosing the information in the interest of a group of users and loss to the others .Thus, this research aims at investigating the relationship between economic criteria in performance evaluation and delay in presentation of annual financial reports by the accepted companies in Tehran Stock Exchange. Using Eviews 8 software, the data were analyzed after its preparation in Excel software. In order to estimate the research model for hypothesis testing , the mentioned model was estimated using the multivariate regression through pooled data approach among 170 listed firms in Tehran stock exchange in a 7-year period of 2008 to 2012 .The achieved results of statistical test on research hypothesis showed that there is a negative and inverse relationship between the three independent variables in this research ( EVA , MVA, CVA) and amount of delay in presentation of annual financial reports. Keywords: Economic Value Added, Market Value Added, Cash Value Added, Financial Reports.

Earnings are widely used in stock assessments and evaluate the performance of management and the debt is used. So it is important profit forecast and investors Based on this information for sales or stock keeping decide. Them, based on profit forecasts in their pricing. So important is the ability to profit forecasts and investors in their decision-making. The aim of this study was to determine the relationship between economic performance measurement and profit forecasts at companies listed on Tehran Stock Exchange has taken place. For this purpose, three hypotheses, and the relationship between economic value added, market value and cash value added was studied with profit forecasts. Data needed to test the hypothesis, the financial statements of 170 listed in the Tehran Stock Exchange during the period from 1387 to 1393 and collected via the official website of the Stock Exchange and after data preparation software in Excel, analysis and hypothesis testing was done by software Eviews8. To test the hypothesis of this study is to estimate the model, the model using panel data of listed companies in Tehran Stock Exchange and multivariate regression analysis estimated. The results show that of economic value added and market added value have significant positive correlation with earnings forecast, the results show that significant cash value with no earnings forecast. Keywords: Economic Value Added, Market Value Added, Cash Value Added, The Earnings Forecast.

The current investigation examines the relationship between tax as an accounting variable and capital structure as factor based on stock price and bond with regard to firm size. Firms supply their cash mainly through different methods, but various factors such as firm size would impact their decisions as well as financing methods would impact taxable incomes, hence, this study uses data of the listed companies in Tehran stock exchange during 2009 to 2013 and examined the given data in the form of data panel regression in order to investigate the impact of firm size on relationship of between tax and capital structure. The results suggested that tax in big firms has negative impact on capital market and debt ratio in capital market getting increased along with increased tax, but in small firms, increased tax lead to increased capital market, i.e. debt ratio getting increased. Keywords: Capital structure; Tax; Firm size; Panel data.

With the onset of several financial and economic reforms, the scope of entire market is getting wider. Several new financial products are being introduced in the market that is generating the need for individuals to plan and invest their finances tactfully. In other words, financial planning is becoming essential for financial well being of an individual. While on the one hand, the role of financial planning is largely acknowledged, on the other hand the significance of financial literacy is still lagging behind, especially for women. Moreover, the level of financial literacy among the Indian women has not been largely documented. Hence, the need arises to understand in detail the issue of financial literacy among women in India. This paper is an attempt in this direction. It has been observed that although it is imperative that women should be given equal power to take financial decisions as taken by men, yet many Indian women are facing several cultural, financial, psychological and physical barriers that are creating hindrances in becoming financially literate. The government is taking initiatives for making the people more financially literate, yet there persists a lot of gap in the financial literacy level of men and women. Hence, more women specific financial literacy programs should be introduced and new universities should be established to make the women more literate. This would not only make the women more independent and empowered but would facilitate the growth of the whole nation. Keywords: Financial Planning, Financial literacy, Financial Inclusion.

The special economic zones (SEZs) are considered the key drive in the welfare of any economy. The basic objective of SEZs policy in India is to generate additional economic activity, promote investment from domestic and foreign investors, promotion of exports and employment generation. In this direction, the present paper is an attempt to evaluate the export performance of Cochin special economic zone and impact of SEZ act 2005 on its export performance. Trend value of export performance is calculated by using the least square method of time series model. while doing so evolution of special economic zone in India, their policy incentives available to SEZs are also discussed. An effort is also made for assessing the relationship of export performance with the other economic variables like investment mobilisation and employment generation. The findings indicate that significant relationship exists between the export and other two variables. Keywords: Special economic zone, Policy, Cochin SEZ, Export performance, SEZ Act, Variable

In this paper, we examine the ability of Indian mutual fund managers to time the market using Treynor and Mazuy model. A successful timing is an endorsement of macro forecasting abilities of investment managers and it also challenges the efficient market hypothesis. The results point out the negative incidence of market timing performance which indicates the unsuccessful market timing abilities of the investment managers in India. Keywords: Market timing, mutual funds, Treynor and Mazuy model

Introduction: Human capital is the main asset of the service sector companies. The success of any organization depends on how it attracts recruits, motivates, and retains its workforce. Organizations need to be more flexible so that they develop their talented workforce and gain their commitment. Thus, organizations are required to retain employees by addressing their work life issues. Quality of work life is important criteria that need to be focused by the organisations to achieve higher productivity and business goals and retain the employees. Quality of Work Life refers to the favorableness and unfavorableness of a job environment for the individual. Purpose: This research work aimed to find out the impact of age, income, gender and experience on Quality of Work Life of Service sector employees. Design and Methodology: The study is broadly based on primary data collected from a sample of 508 respondents by using convenience sampling from employees of Service sector in Indore. . T-test and One way Anova was used for data analysis. Results –Study revealed that there is a significant difference in QWL of employees of service sector with respect to age, gender, experience and income. Implications- Quality of work life covers various aspects under the general umbrella of supportive organizational behavior. The recommendations provided in the study can be used by the organisations to rework on their policies to enhance quality of work life for employees that would have a positive impact on the attainment of business goals. This research can be further used to evaluate the facilities provided by the management towards the employees and also helps in manipulating the basic expectation of the employees. Keywords: Quality of work life, Service sector, Gender, Experience, Age,

Grounded in system economic and marketing theory, the co-evolutionary processes of buyers and sellers in business-tobusiness markets are examined in terms of their organic complexity; and their needs to innovate, self-organize, become ambidextrous, sustain competencies, and to manage dual learning curves. These processes are examined against backgrounds of potential integrative, as well as disintegrative forces; as well as the dynamics of downstream economics. Caveats for co-managing buyer-seller relationships for the purpose of optimizing synergies are offered. Keywords: Business Markets, Co-Evolution, Edge of Chaos, Learning Curve, Integration, Organic Complexity.