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The purpose of this paper is to investigate the impact of agency risk implied in case of personal debt obtained by promoters through pledging of their stock on accrual and real earnings management practices.

In this paper abnormal accruals, as suggested in Dechow et al. (1995), and the real earnings management proxies as indicated in Dechow et al. (1998) and Roychowdhury (2006) are used. OLS regression is run over 29,054 firm-years of Indian companies starting from the year 2008 to 2016. Then the occurrence of earnings management is tested in firms in year t where promoters pledge/release their holdings from the pledge in year t+1.

The findings suggest that earnings management increases in the prior year with an increase in the proportion of promoters’ stock pledge in the subsequent year. The authors find evidence for increased earnings management through accruals and also for real earnings management using abnormal cash flows and abnormal discretionary expenses. However, the authors do not find real earnings management using abnormal production cost as a measure.

The paper has considerable implications on managerial behavior toward earnings management because of the flexibility managers have in applying accounting policies and authority in operating decisions under domestic GAAP, and IFRS and earnings are prone to management tactics, fostering agency risk when they relate to the welfare of decision makers.

This paper addresses the consequences of individual borrowing of promoters collateralized by their stake in the firm, which is a global phenomenon, on reporting quality.

Amid increasing frequency of disaster across the globe, humanitarian supply chain (HSC) has gained significant attention in recent times. This work aims to contribute towards improving the decision-making capabilities of relief organisations by offering more comprehensive understanding of the critical success factors (CSFs) concerning HSC. Hence, the current work attempts to classify CSFs as cause-and-effect factors and explore their relative importance in the stated significance.

Current work takes an explorative and deductive approach. It uses literature and experts' input to identify the CSFs for HSC and to develop a structural model for assessing these factors. Intuitionistic fuzzy DEMATEL (IF-D) is employed for modelling and analysing the cause-effect linkages among the CSFs. IF-D method is chosen as it is robust to vagueness of data and small samples.

The findings indicate that “motivated and committed employees” is the most influencing causal factor followed by “IT infrastructure”, and among effect factors, “physical network” carries the most significance followed by “anticipation capabilities.”

Relief organisations and stakeholders at various levels may put more emphasis on cause group factors with more influence on most critical effect factors to build more efficient and effective HSC to execute more impactful relief programs.

Current work explores the cause–effect relationships among the CSFs concerning HSC by implementing IF-D, which can be considered as the original contribution.

The current study aims to analyze the linkage among bank competition, liquidity and loan price in an interconnected bank network system.

The study employs the Lerner index to estimate bank power; Granger non-causality for estimating competition, liquidity and loan price network structure; principal component for developing competition network index, liquidity network index and price network index; and panel VAR and LASSO-VAR for analyzing the dynamics of interactive network effect. Current work considers 33 Indian banks, and the duration of the study is from 2010 to 2020.

Network structures are concentrated during the economic upcycle and dispersed during the economic downcycle. A significant interaction among bank competition, liquidity and loan price networks exists in the Indian banking system.

The study meaningfully contributes to the existing literature by adding new insights concerning the interrelationship between bank competition, loan price and bank liquidity networks. While enhancing competition in the banking system, the regulator should also pay attention toward making liquidity provisions. The interactive network framework provides direction to the regulator to formulate appropriate policies for managing competition and liquidity while ensuring the solvency and stability of the banking system.

The study contributes to the limited literature concerning interactive relationship among bank competition, liquidity and loan price in the Indian banks.

The purpose of this paper is to examine the influence of satisfaction from romantic relationships on social media usage, with computer-mediated communication (CMC) motives and self-disclosure dimensions acting as mediators of the relationship.

The data were collected from 420 individuals active on social media. Data were analysed with confirmatory factor analysis, Pearson correlation, hierarchical multiple regression and mediation analysis based on Baron and Kenny’s (1986) conditions.

The result from a cross-sectional survey of 420 individuals reveals how relationship satisfaction leads to the use of six social media channels directly and indirectly through five dimensions of CMC motives and four dimensions of self-disclosure. Out of 54 possible mediations, 17 were found to be significant.

The present study fulfils the need to identify how satisfaction in a romantic relationship impacts self-disclosure and social media selection and usage.

The purpose of this study is to explore the relationship between transformational leadership and knowledge sharing behavior in freelancers. Also, the study focuses upon mediation of the relationship by employee engagement and moderation by social support.

Confirmatory factor analysis was used to find validity and reliability of the model under study. To study the relation between variables, the Pearson correlation was used. Further, the PROCESS macro of Hayes (2013) was used to test mediation and moderated mediation.

Transformational leadership influenced knowledge collecting and knowledge donating behavior in freelancers. The relation was mediated by employee engagement. Social support was found to moderate the mediated path by employee engagement between transformational leadership and knowledge collecting behavior. A similar result was found for knowledge donating behavior as a dependent variable.

The model under study can be tested in other contexts with extended data.

The study asserts importance on freelancers in knowledge sharing in client organizations; leaders should take a transformational role to create a culture of free flow of knowledge and information between various types of employees.

This study is the first to research how transformational leadership, through engagement, motivates freelancers in engaging in knowledge collecting and knowledge donating. The importance of social support is also noted.

The purpose of this paper is to examine the long-run association and short-run causality among oil price, exchange rate and stock market in Norwegian context.

This work uses auto regressive distributed lag (ARDL) bound co-integration test to examine the long-run association among international crude oil, exchange rate and Norwegian stock market. Further to test the causality, Toda–Yamamoto Granger causality test is used. Daily data ranging from 1 January, 2011 to 31 December, 2018 is used in this study.

Findings of this study suggest the existence of long-run equilibrium relationship among oil price, exchange rate and Norwegian stock market when oil price is taken as dependent variable. Further, this study observes the bi-directional causality between Norwegian stock market and exchange rate and unidirectional causality between oil and Norwegian stock market (from oil to stock market).

To the best of the authors’ knowledge, this the first study in context of Norway to explore the long-run association and causal relationships among international crude oil price, exchange rate and stock market index. Particularly, association of exchange rate and stock market largely remains unexplored for Norwegian economy. Further, majority of studies conducted in Norwegian setup have considered the period up to year 2010 and association of these variables is found to be time varying. Finally, this study uses ARDL bound co-integration test and Toda–Yamamoto Granger causality test. These methodologies have been used in literature in context of other countries like India and Mexico but not yet applied to study the Norwegian case.

This paper aims to examine the interrelationships of monetary policy's structural shocks, the real exchange rate and stock prices.

According to quarterly data, variables such as gross domestic product, consumer price index, the real exchange rate, stock price and monetary policy indices in the structural vector autoregressions model are estimated. These variables' volatility is attributed to other variables’ structural shocks separately, and analysis of variance tables for all variables is presented.

The results show that structural shock on the exchange rate does not affect the stock price, but the monetary policy's structural shock positively impacts the real exchange rate. Moreover, the real exchange rate and monetary policy's structural shocks have a negative impact on the stock price index. However, no significant effect is found pertain to the real exchange rate structural shock, statistically.

To the best of the authors’ knowledge, the current study model is relatively novel in developing countries, and the study sought strength to develop knowledge on the subject of the study.