Papers by Dr Deepak Tandon
Indian Journal of Corporate Governance
This paper aims at identifying the probable impact of board gender diversity on the key business ... more This paper aims at identifying the probable impact of board gender diversity on the key business operational areas explored by the existing published research. Moreover, the study also emphasises exploring the role of board gender diversity in the Indian banking sector. The data from existing literature from 2000 to 2022 have been extracted from the Scopus database. By devising VOSviewer software, citation analysis and bibliographic coupling analysis were conducted to identify the influential documents, authors and journals that made significant contributions to this segment of research. According to the findings of the study, no significant research has been conducted to determine the impact of board gender diversity on various key operational aspects of the banking sector. It also discovers that the majority of the studies were carried out in European countries. The Indian context is still underexplored. The study suggests key research questions, the answers to which can be invest...
Asian Journal of Research in Social Sciences and Humanities, 2013
Digitising Enterprise, 2021
Business Governance and Society, 2018
The Insolvency and Bankruptcy Code, 2016 (IBC) has been one of the most ground-breaking laws enac... more The Insolvency and Bankruptcy Code, 2016 (IBC) has been one of the most ground-breaking laws enacted in the country in recent times. It has already subsumed the existing Sick Industrial Companies Act (SICA), revamped the Debt Recovery Tribunals (DRT) and has emerged as a major legislation. Consequent to the implementation of IBC, there has been a paradigm shift in the debt-recovery scenario in India. Encompassing all companies, partnership firms and individuals, the code offers uniform, comprehensive insolvency legislation along with coherent and consistent provisions for the stakeholders affected by inability to pay debt or business failure. Unlike the time-consuming and never-ending process that used to be prevalent earlier, the code aims to attain time-bound and effective bankruptcy resolution. Now, the Insolvency and Bankruptcy Board of India (IBBI) has taken a pivotal role. This chapter analyses the IBC’s effectiveness in handling the situation that it was created for.
The introduction of GST is considered to be one of the most crucial tax reforms to be implemented... more The introduction of GST is considered to be one of the most crucial tax reforms to be implemented by the Indian government since 1947 and aims to bring all the indirect taxes under one umbrella. Tax is defined as a fee charged (“levied”) by a government on a product, income or activity. The main purpose of levying taxes by Government to finance Government expenditures. According to the Constitution of India, Government has been given the right to levy taxes on both corporates and individuals. The Indian tax system is a three-tier tax system comprising of the following:
ZENITH International Journal of Business Economics & Management Research, 2013
Global Journal of Enterprise Information System, 2011
The Indian Economy is booming on the back of strong economic policies and a healthy regulatory re... more The Indian Economy is booming on the back of strong economic policies and a healthy regulatory regime. The effects of this are far-reaching and have the potential to ultimately achieve the high growth rates that the country is yearning for. The banking system lies at the nucleus of a country's development robust reforms are needed in India's case to fulfill that. The BASEL III accord from the Bank of International Settlements attempts to put in place sound frameworks of measuring and quantifying the risks associated with banking operations by 2019. The paper seeks to showcase the changes that will emerge as a result of banks adopting the international norms and whether they will be able to sustain the pressures and shocks of the changing scenarios. This enables one to discern the complete scenario that will emerge in the years ahead. The Risk Management scenario will strengthen owing to the liberalization, regulation and integration with global markets. Management of risks w...
Purpose The purpose of this research is to empirically examine the influence of perceived environ... more Purpose The purpose of this research is to empirically examine the influence of perceived environmental uncertainty and perceived company performance on the extent of use of risk analysis techniques in strategic investment decisions. Design/Methodology/Approach This study has developed and tested a structural model linking perceived environmental uncertainty and perceived company performance and the extent of use of risk analysis techniques using Partial Least Square –Path Modelling method. The primary data has been collected from Senior Finance Professionals representing 36 automotive companies operating in India through a single cross-sectional mailed survey.
International Journal of Value Chain Management, 2021
International Journal of Service Science, Management, Engineering, and Technology, 2021
As per the 15th progress report on adoption of the BASEL regulatory framework, published in Octob... more As per the 15th progress report on adoption of the BASEL regulatory framework, published in October 2018 by Basel Committee on Banking Supervision, 26 member jurisdictions now have final rules in force for CCCB. In India, the final rules on CCCB came into force from 5th Feb, 2014; however, the buffer has not been activated by RBI till now as in its assessment, the Credit to GDP gap and other indicators currently do not warrant activation of the countercyclical capital buffer (CCCB). The Basel III regulatory framework for more resilient banks and banking systems, released in December 2010, had introduced the CCCB aimed at strengthening banks defense against the build-up of systemic vulnerabilities. The CCCB is a pre-emptive measure that requires banks to build-up capital gradually as imbalances in the credit market develop. The primary objective of CCCB is to avoid any banking industry stress resulting from wide fluctuations in the credit cycle using the credit-to-GDP gap. In doing s...
Asian Journal of Research in Social Sciences and Humanities, 2018
Emotional intelligence is the potential for identifying our own feelings and those of the others ... more Emotional intelligence is the potential for identifying our own feelings and those of the others feeling for encouraging ourselves and in our relationships. Intelligence can be defined as abilities distinct from but modern to academic intelligence or the completely cognitive potential measured by IQ (Intelligence Quotient) as per Daniel Goleman, 1998. In reference to the above lines this paper focuses on emotional intelligence impact on performance and job satisfaction of employee in IT industry. Emotional Intelligence refers to ability to perceive, explain, evaluate and control emotion. Existing research depicts emotional intelligence can be learned and strengthened while alternate research emphasize it to be an innate feature. Keeping in view of the lags in the review of literature the authors have analyzed that impact of emotional intelligence on employee performance and job satisfaction in IT industry employee. A pilot study was done by a questionnaire with 30 variables in employees of IT Industry to see performance vis a vis the job satisfaction. Through the Model implemented a direct relation between performance and Emotional intelligence is prevalent in the IT Industry. Undoubtedly the result showed that the emotional intelligence is the positive predictor of Firm Performance.
International Journal of Business and Globalisation, 2020
Indian banking sector and IT sector have undergone metamorphic changes amidst reforms. The effici... more Indian banking sector and IT sector have undergone metamorphic changes amidst reforms. The efficiency, effectiveness and productivity in the banking and IT sector depict the transformation visa -vis the reforms. The present study examines the effect of operating efficiency on valuation of firm in context of Indian banking sector and IT sector. The authors have done a pilot study comprising of 15 banks and 15 IT companies over a time span of 2005 to 2015. Panel data analysis has been employed to examine the main objective of research. The independent variable, operating efficiency, is proxied by six financial ratios (FATO, ROCE, EV, NPM, QOI and EV/sales) and enterprise value acts as dependent variable. The study concludes that the fixed asset turnover (FATO) ratio and return on capital employed (ROCE) gives negative relation with enterprise value (EV) in banking sector whereas in IT sector similar trend is indicated by fixed asset turnover ratio.
International Journal of Business Competition and Growth, 2016
The present study investigates the role of equity exchange traded funds (ETFs) in price discovery... more The present study investigates the role of equity exchange traded funds (ETFs) in price discovery by studying a sample of nine equity ETFs following CNX Nifty and S&P BSE Sensex. The study reports an analysis based on the daily closing prices of ETFs and indices from the inception date of each ETF till December 2014. To examine the price discovery process, Johansen's cointegration test, vector error correction model (VECM), impulse response function and variance decomposition test are employed. The results depicts that both the ETF price series and index price series are non-stationary at levels but are stationary at first difference. Johansen cointegration test results reveal the existence of long term relationship for all ETFs except Most Shares M50. There is ample evidence to suggest that unidirectional causality between ETF prices and index prices. The results of VECM depicts that index prices lead the ETF prices and the presence of error-correction term restores the equilibrium in the long-run. The impulse response function results indicate that ETFs responds to index price variation and shock decay period ranges between two to three periods. The results underscores the role of ETFs in price discovery process and in India ETFs still behave as passive instruments for hedging purpose.
Global Business Review, 2014
K. Vaidyanathan, Credit Risk Management for Indian Banks. New Delhi: SAGE South Asia Edition, SAG... more K. Vaidyanathan, Credit Risk Management for Indian Banks. New Delhi: SAGE South Asia Edition, SAGE Publications India Pvt. Ltd., 2013, 384 pp. ₹ 595 (ISBN: 978-81-321-1102-3 [Paper Back])
Global Business Review, 2014
A well-developed and efficient banking sector is the fundamental requirement for smooth functioni... more A well-developed and efficient banking sector is the fundamental requirement for smooth functioning of any economy. The present study is an attempt to examine the technical, pure technical and scale efficiencies of the Indian banks across different ownership categories for the period 2009–2012. About 7 out of the 44 banks selected lie on the efficiency frontier and form the reference set for their peers. Further, it is observed that efficiency scores do not vary much across the public sector, private sector and foreign banks. Performance of the public sector and private sector banks is almost at par with respect to technical efficiency whereas in the case of foreign banks, there lays scope for improving scale efficiency. A second stage regression analysis is carried out using Tobit regression to examine the determinants of efficiency. Non-interest income emerges the most important determinant of efficiency of banks in India.
International Journal of Applied Services Marketing Perspectives, Oct 8, 2014
Global Business Review, 2016
During the recent years, value of financial assets has grown exponentially when compared to physi... more During the recent years, value of financial assets has grown exponentially when compared to physical assets indicating that intangibles are growing in importance in their contribution to economic growth. The evidence in support of this phenomenon can be found in the increasing gap between market and book valuation of firms. The present study attempts to measure the intellectual capital (IC) of publicly listed firms in India and empirically examine the relationship among IC, financial performance and market valuation of these firms. Value creation efficiency of the firms listed on CNX Nifty over the period ranging from 2004–2005 to 2013–2014 has been estimated using Pulic’s Value Added Intellectual Coefficient (VAIC). It was observed that firms operating in sectors such as financial services, mining and energy had the highest VAIC scores. Further, there was a positive association between VAIC and all the measures of financial performance—profitability, productivity and market valuati...
International Journal of Applied Financial Management Perspectives, Nov 7, 2013
Asian Journal of Research in Social Sciences and Humanities, 2015
Financial System is the most important institutional and functional vehicle for economic transfor... more Financial System is the most important institutional and functional vehicle for economic transformation of any country. Banking sector is reckoned as a hub and barometer of the financial system. As a pillar of the economy, this sector plays a predominant role in the economic development of the country. Undoubtedly all banks in the present-day volatile environment are facing a large number of risks such as credit risk, market risk, operational risk, liquidity risk, foreign exchange risk, interest rate risk, etc. which may threaten a bank's survival and success. In other words, banking is a business of risk. For this reason, efficient risk management is absolutely required. The purpose of this research is to examine the degree to which the Indian banks use risk management practices and techniques in dealing with different types of risk. The secondary objective is to compare risk management practices between the public, private and foreign banks. It can be concluded that the banks should take risk more consciously, anticipates adverse changes and hedges accordingly, it becomes a source of competitive advantage, and efficient management of the banking industry.
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Papers by Dr Deepak Tandon