Artha Dec 2022
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Artha Dec 2022 Read More Download Full Magazine |
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EditorialSudhir S. JaiswallGreetings from A₹tha and the Financial Research and Trading Lab (FRTL) at IIM Calcutta. You will be glad to know that A₹tha is a peer-reviewed, open-source, practice-oriented journal featuring articles on topics from accounting, finance, and corporate governance. Each piece undergoes a constructive peer review and editing process to enhance the article’s value. Read More |
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Where do we stand on financing the Zero Hunger Target?Dr. Arvind AshtaWe are living in a world with a lot of inequalities: while people in the wealthiest countries in the world have access to running water, electricity, and gas for heating, over 800 million people are suffering from hunger, who are underfed or badly fed, and one in three people are not sure to get adequate food every day (United Nations, 2022, July 25). These figures have not changed since 2016. Read More |
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Metamorphoses of money: From coffers to codesDaitri TiwaryThe concept of money continues to be the axle of theorizing in micro and macroeconomics. While transitioning from the homo economicus of orthodox theories to the materialistic man in the era of neoliberalism, money is the marker, if not an absolute measure, for income, wealth, growth, and development of nations, firms as well as individuals (Snooks 2000). Read More |
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Risk Mitigation with Contingent Earnouts in M&A: Review of 2022Radha M. LadkaniAcquirers in mergers and acquisitions (M&A) use contingent consideration, i.e., price protection and adjustment mechanisms, as a tool to manage post-closing risks with respect to the price offered for acquiring a target firm. The earnouts are deferred-contingent payments of the offer price based on the achievement of a target company’s post-acquisition performance with respect to certain benchmarks based on future revenue or earnings. Read More |
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Reputational Risk in Financial Services – The Need for a Greater FocusUjjal ChoudhuryReputation is one of the key drivers of the performance of any entity. It encompasses the entire ecosystem of stakeholders of an economy, with a country’s reputation at the apex, and cascading down with strong interlinkages among all constituents. A strong positive reputation allows corporate entities to attract human resources and cheaper capital, price their products at a premium that increases profitability, and develop longterm relationships with customers and supply chain partners. Read More |
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Enhancing the Efficiency of TDR Markets for Financing Large-scale Infrastructure ProjectsRima MondalIndia will require an investment of Rs. 50 trillion in the infrastructure sector by 2022 to cope with the rapid pace of urbanization (IBEF, 2022). Given the increasing demand for infrastructure projects and the limited supply of financing mechanisms, there is a growing need to develop a sustainable self-financing mechanism for financing large-scale infrastructure projects. Read More |
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CSR mandate In India: What we have learned so far?Mehul RaithathaIn 2013, one of the most prominent regulations was introduced in India under Section 135 of the Companies Act 2013, passed by the Indian Parliament. The Corporate Social Responsibility (CSR) regulation for the Indian corporate sector requires that listed Indian companies having a net worth of at least INR 5 billion, annual turnover of at least INR 10 billion, or profits of at least INR 50 million in any financial year must spend 2% of their past three years average profits on CSR. Read More |
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