Author
Rajat Deb
Other affiliations: Central University, India
Bio: Rajat Deb is an academic researcher from Tripura University. The author has contributed to research in topics: Corporate governance & Customer retention. The author has an hindex of 6, co-authored 38 publications receiving 89 citations. Previous affiliations of Rajat Deb include Central University, India.
Papers
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TL;DR: In this article, the authors report the factors that are responsible for people's perceptions about taxation, in general, and tax evasion, in particular, and frame a model, based on which research has been conducted.
Abstract: The study attempts to report the factors that are responsible for people’s perceptions about taxation, in general, and tax evasion, in particular. The study frames a model, based on which research ...
14 citations
TL;DR: This article assess the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post-graduate commerce students of the University of Tokyo, Japan, in order to assess the applicability of accounting theory.
Abstract: The study attempts to assess the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post-graduate commerce students of T...
12 citations
18 Nov 2018
TL;DR: In this paper, a cross-sectional study was conducted to assess the selective stakeholders' perceptions on whether the government financial audit has been converted into forensic audit, and the results showed that the majority of the stakeholders believed that it had not been converted.
Abstract: The study has been motivated to assay the selective stakeholders’ perceptions on whether the government financial audit has been converted into forensic audit. Adopting a cross-sectional st...
11 citations
TL;DR: In this paper, the authors examined whether the board size and board independence have any impact on the financial performance of the Indian textile firms and found that board size has no impact on financial performance.
Abstract: The study has attempted to examine whether the board size and board independence have any impact on the financial performances of the Indian textile firms. Accessing the data of the 40 sample firms...
11 citations
TL;DR: In this paper, the authors have attempted to measure the Indian practitioners' expectation gaps about IFRSs convergence, based on literature, two hypotheses, a conceptual model and a questionnaire, have been formed.
Abstract: The study has attempted to measure the Indian practitioners’ expectation gaps about IFRSs convergence. Based on literature, two hypotheses, a conceptual model and a questionnaire, have been formed....
9 citations
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01 Jan 2016
TL;DR: The using multivariate statistics is universally compatible with any devices to read, allowing you to get the most less latency time to download any of the authors' books like this one.
Abstract: Thank you for downloading using multivariate statistics. As you may know, people have look hundreds times for their favorite novels like this using multivariate statistics, but end up in infectious downloads. Rather than reading a good book with a cup of tea in the afternoon, instead they juggled with some harmful bugs inside their laptop. using multivariate statistics is available in our digital library an online access to it is set as public so you can download it instantly. Our books collection saves in multiple locations, allowing you to get the most less latency time to download any of our books like this one. Merely said, the using multivariate statistics is universally compatible with any devices to read.
14,604 citations
Book•
01 Jan 2011
TL;DR: In this article, the authors proposed a method to solve the problem of "labeling" for the purpose of improving the quality of the labels of the products of a company's products.
Abstract: 第１章 ＧＥＭ調査の概要（分析の枠組み；調査方法；起業活動の定義；起業活動率；起業活動と経済成長；起業の計画と失敗） 第２章 起業家と事業特性（起業家の背景；起業家の能力；事業特性；起業家教育） 第３章 起業の環境（社会的資源；起業家に対する評価；経済危機の影響；起業活動の投資環境） 第４章 専門家調査（資金調達；政府の方針；支援プログラム；教育システム；技術移転；コマーシャル・サービス；起業文化；事業機会；経営能力；起業家に対する評価；女性への支援；急成長への注目；イノベーションへの関心；調査結果） 第５章 政策への提
1,062 citations
1,037 citations
Book•
01 Jan 2002
TL;DR: In this article, the authors describe a scenario in which a group of people are trying to find a suitable home for a理理論 (i.e.
Abstract: 第１章 会計理論の対象—ＡＳＯＢＡＴの序説を中心として 第２章 会計理論の形成方法—理論形成の方法論 第３章 会計理論の認識—会計における認識論 第４章 会計理論の基礎概念—ペイトン・リトルトンの基礎概念 第５章 会計理論の基礎単位—資産・負債・資本および費用・収益概念 第６章 会計理論の効用—リトルトンの所説を中心として
601 citations
01 Jan 2005
TL;DR: In this paper, the authors investigate whether German companies that have adopted IFRS engage significantly less in earnings management compared to German companies reporting under German generally accepted accounting principles (GAAP), while controlling for other differences in earningsmanagement incentives.
Abstract: Abstract This paper addresses the question whether voluntary adoption of International Financial Reporting Standards (IFRS) is associated with lower earnings management. Ball et al. (Journal of Accounting and Economics, 36(1–3), pp. 235–270, 2003) argue that adopting high quality standards might be a necessary condition for high quality information, but not necessarily a sufficient one. In Germany, a code-law country with low investor protection rights, a relatively large number of companies have chosen to voluntarily adopt IFRS prior to 2005. We investigate whether German companies that have adopted IFRS engage significantly less in earnings management compared to German companies reporting under German generally accepted accounting principles (GAAP), while controlling for other differences in earnings management incentives. Our sample, consisting of German listed companies, contains 636 firm-year observations relating to the period 1999–2001. Our results suggest that IFRS-adopters do not present different earnings management behavior compared to companies reporting under German GAAP. These findings contribute to the current debate on whether high quality standards are sufficient and effective in countries with weak investor protection rights. They indicate that voluntary adopters of IFRS in Germany cannot be associated with lower earnings management.
533 citations