Finance and Control
C 305, IIM Calcutta,D. H. Road, Joka, Kolkata 700104, West Bengal, INDIA
Fellow of IIM Bangalore in 2006 (Finance & Accounting) (PhD), MPhil in Commerce in 1998 (University of Calcutta), M.Com (Accounting) in 1996 (University of Calcutta), B. Com (Honors in Accounting, Shri Shikshayatan College) in 1994 (University of Calcutta)
1. Corporate Financial Reporting, 2. Cost Management, 3. Empirical Accounting Research, 4. Financial Statement Analysis, 5. Corporate Governance
First rank in M Phil in Commerce from University of Calcutta, Third rank in M. Com from University of Calcutta
Associate Professor in Finance & Control Group at Indian Institute of Management Calcutta from 2015 onwards, Assistant professor in Finance & Control Group at Indian Institute of Management Calcutta from 2006
1. Relative Performance Evaluation in CEO Compensation: Evidence from India (with Bhattacharyya A. K. & Jaiswall S. K., Indian Accounting Review, Indian Accounting Association Research Foundation, Vol. 19, No. 1, June 2015. 2. CEO pay, firm performance, and corporate governance in India’s listed firms (with Firth M.), International Journal of Corporate Governance, Vol. 1, No. 3, 2009. 3. Role & Functioning of Remuneration Committee in improving Corporate Governance (with Narasimhan M.S.), The ICFAI Journal of Corporate Governance, Vol VI, No. 3, 2008.
Economic Geography of the US Public Company Audit Market and its Impact on Audit Pricing, Annual Meeting of American Accounting Association in Atlanta 2014. Relative Performance Evaluation in CEO Compensation: Evidence from India, Annual Meeting of American Accounting Association in Anaheim 2013. Response to IFRS of Asian countries, 13th Annual conference of the Asian Academic Accounting Association in Kyoto Japan 2013. Journal of Accounting, Auditing, & Finance Symposium, Ahmedabad, India. IAARF International Accounting Conference, Kolkata, India. Journal of Accounting, Auditing, & Finance Symposium, ISB Hyderabad, India. 12th Accounting Research Conference at ISB Hyderabad.
1. Aravind Eye Care System: Revisiting the Business Model, (with Banerjee A.), case registered with IIMC Case Research Centre (Ref; IIMC-CRC-2014-07). 2. Teaching Note, Araving Eye Care System; Revisiting the Business Model, registered with IIMC Case research Centre (Ref: IIMC-CRC-2014-07-TN). 3. Ayman Bose – Accounting of Property, Plant, and Equipment under IND AS (with Sudhir S. jaiswall), IIMC Case Research Center (Case Reference # IIMC-CRC-2018-03) https://iimcal.ac.in/sites/all/files/case_studies_portal/sneek_peak.pdf
1. Corporate Governance norms in State owned Enterprises, in Corporate Governance in India- Change and Continuity, Oxford university Press 2016. 2. Exploring the relation between Earnings Management and Corporate Governance characteristics in the Indian context (with Banerjee A.), Corporate Governance in India - From Policies to realities, joint research project with IICA, 2012. 3. Inventory Valuation: Creative Accounting necessitating improved Corporate Governance, in Creative Accounting concepts and Cases, The ICFAI University Press, 2008.
Audit pricing, Financial Statement Analysis, Mergers & Acquisitions, Debt Financing, Corporate Governance, Earnings Management.