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R. Madhumathi

Bio: R. Madhumathi is an academic researcher from Indian Institute of Technology Madras. The author has contributed to research in topics: Capital structure & Earnings management. The author has an hindex of 4, co-authored 7 publications receiving 66 citations.

Papers
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Journal ArticleDOI
01 Dec 2015
TL;DR: In this article, the influence of institutional ownership has been hypothesised to efficiently monitor the managerial decisions especially discretionary role of managers in reporting earnings, and the managers have been have a...
Abstract: Influence of institutional ownership has been hypothesised to efficiently monitor the managerial decisions especially discretionary role of managers in reporting earnings. The managers have...

30 citations

Journal ArticleDOI
TL;DR: In this paper, the authors explored the links between systems of human resource management practices and the firm performance in India and found that the human resources management practices have statistically significant impact on the measures of firm financial performance.
Abstract: This paper aims to explore the links between systems of human resource management practices and the firm performance in India. Content analysis of the annual reports was done to identify the human resources attributes disclosed by a sample of 165 large sized firms in India. The financial performance measures were collected from the Prowess database. Regression analysis was used to examine the effect of the human resource management system on the financial performance of the firm. Reverse causal effect of financial performance on the human resource management system was also examined using regression analysis. The study found that the human resource management practices have statistically significant impact on the measures of firm financial performance. The reverse causal relation showed that the financial measure market capitalisation has a significant and positive influence on the human resource management practices.

25 citations

Journal ArticleDOI
TL;DR: In this article, the impact of earnings management on capital structure across firm diversification strategies was empirically examined and it was found that International and product diversified firms have lower levels of leverage than focused firms in their capital structure.
Abstract: Purpose – The purpose of this paper is to empirically examine the impact of earnings management on capital structure across firm diversification strategies. Design/methodology/approach – The study focuses on firms operating in the manufacturing sector (diversified and focused). Panel data methodology compares diversification strategies and identifies the impact of diversification strategy with earnings management practices on capital structure decision. Findings – International and product diversified firms have lower levels of leverage than focused firms in their capital structure. Asset-based earnings management is positive for diversified (market/product) firms. Earnings management using discretionary expenditure (project based) is found to be higher for market diversified but product-focused firms. Earning smoothing method is found to be significant for focused firms and shows a negative relationship with capital structure. Originality/value – This study offers an insight into the relationship between...

12 citations

Journal ArticleDOI
TL;DR: In this article, the authors identify and integrate principles that businesses could use for transformation towards sustainable development of businesses through analogical reasoning from the source context of ecological systems to the target contexts of business socioeconomic systems and machine/technology systems.
Abstract: The literature in the field of sustainable development (SD) of businesses is piecemeal and diverse. This paper identifies and integrates principles that businesses could use for transformation towards SD. This is done through analogical reasoning from the source context of ecological systems to the target contexts of business socio-economic systems and machine/technology systems. The methodologies of systems thinking and morphological analysis supplement the analogical reasoning. Based on this, twelve principles for sustainable development of business are inferred for business managers and policy makers.

6 citations


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Book
01 Jan 1988
TL;DR: In this paper, the evolution of the Toyota production system is discussed, starting from need, further development, Genealogy of the production system, and the true intention of the Ford system.
Abstract: * Starting from Need* Evolution of the Toyota Production System* Further Development* Genealogy of the Toyota Production System* The True Intention of the Ford System* Surviving the Low-Growth Period

1,793 citations

01 Jan 2012
TL;DR: The influence of institutional investors on myopic R&D investment behavior was discussed by Bushee as discussed by the authors, who claimed that institutional investors had a profound influence on investment behavior.
Abstract: 机构投资者作为证券市场中的重要力量,越来越受到理论界和实务界的关注。论文对宾夕法尼亚大学沃顿商学院会计学教授布赖恩-布希(Brian Bushee)的论文"The influence of institutional investors on myopic R&D investment behavior"(机构投资者对企业短视研发投资行为的影响,以下简称Bushee(1998))进行评价并提出相关的建议和研究方向。

1,246 citations

Journal ArticleDOI
TL;DR: Li et al. as discussed by the authors investigated the relationship between high-performance work systems and organizational performance, and the mediating effect of employee outcomes, based on a sample of 168 firms of six ownership types and in various business sectors operating in China.
Abstract: This research investigates the relationship between high-performance work systems (HPWS) and organizational performance, and the mediating effect of employee outcomes. The paper is based on a sample of 168 firms of six ownership types and in various business sectors operating in China. The results of data analysis support the hypotheses. Organizational performance is positively predicted by HPWS and employee outcomes, and employee outcomes positively mediate the relationship between HPWS and organizational performance. This paper supports the theory that HPWS positively impacts organizational performance and explains the mechanisms through which HPWS enhances organizational performance. It also responds to the long-standing call for stressing the importance of employee-related factors in the HRM–performance linkage.

127 citations