Indian Institute of Management Ahmedabad

About: Indian Institute of Management Ahmedabad is a education organization based out in Ahmedabad, India. It is known for research contribution in the topics: Context (language use) & Emerging markets. The organization has 1828 authors who have published 4011 publications receiving 59269 citations. The organization is also known as: IIMA & IIM Ahmedabad.

An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry

Abstract: We conduct three sets of analyses to compare the usefulness of net income, based on generally accepted accounting principals (GAAP), and the industry-advanced funds from operations (FFO) in the context of the real estate investment trust (REIT) industry. In our first set of tests, we find that FFO is more strongly associated with one-year ahead FFO and one-year ahead operating cash flows than is net income. Conversely, we find that net income explains more variation in one-year ahead net income and current stock price than does FFO. Second, in support of the claim that some REITs manipulate FFO, we document that young REITs and REITs that are likely to access capital markets are more likely to manage FFO. Third, we find that, for a sample of firms that disclose current value information, both net income and FFO fail to reflect holding gains or losses on unsold properties in a timely manner. Overall, our analyses suggest that the REIT industry?s claim that FFO is more useful than net income in premature because the superiority of one measure over the other is highly contextual.

The economic rationale of public and private sector roles in the provision of animal health services.

Abstract: In the changing market environment of livestock products, the delivery of animal health services is emerging as an important priority area for enhancing the competitiveness of poor livestock producers. At the same time, governments are continuing to face serious budgetary difficulties and are finding it difficult to expand the reach of these services or improve service quality. In this context of a changing environment and dwindling public resources, this paper revisits the economic framework that has thus far guided thinking about public and private sector roles in the provision of animal health services and examines the ongoing debate on livestock service delivery for the poor. The paper highlights the importance of strong institutions and appropriate legislation for regulating behaviour and enforcing contracts and re-emphasises the idea, which is supported by economic theory, that there is a need for task sharing between the public and private sectors. The paper further emphasizes the need for: a) integrating the debate on livestock service delivery with the larger debate on political economy and institutional development, and b) ensuring service access in poor marginal areas by working through membership organisations, self-help groups and civil society organisations, and by promoting the use of para-professionals and community-based animal health delivery systems.

Maternal health in Gujarat, India: a case study.

Abstract: Gujarat state of India has come a long way in improving the health indicators since independence, but progress in reducing maternal mortality has been slow and largely unmeasured or documented. This case study identified several challenges for reducing the maternal mortality ratio, including lack of the managerial capacity, shortage of skilled human resources, non-availability of blood in rural areas, and infrastructural and supply bottlenecks. The Gujarat Government has taken several initiatives to improve maternal health services, such as partnership with private obstetricians to provide delivery care to poor women, a relatively-short training of medical officers and nurses to provide emergency obstetric care (EmOC), and an improved emergency transport system. However, several challenges still remain. Recommendations are made for expanding the management capacity for maternal health, operationalization of health facilities, and ensuring EmOC on 24/7 (24 hours a day, seven days a week) basis by posting nurse-midwives and trained medical officers for skilled care, ensuring availability of blood, and improving the registration and auditing of all maternal deaths. However, all these interventions can only take place if there are substantially-increased political will and social awareness.

Achieving destination advocacy and destination loyalty through destination brand identification

Abstract: Brand identification enhances customer loyalty and develops long-term relationships between the customer and the brand. However, only a few studies have explored the role of identification in building long-term and favorable relationships between tourists and a tourism destination. In this study, we propose and empirically verify destination personality congruence and destination trust as the drivers of destination brand identification, and destination advocacy and destination loyalty as its outcomes. For assessing these proposed relationships, a sample of 342 respondents was collected from foreign tourists visiting Dharamsala, which is a famous tourist destination among visitors in northern India. The results of structural equation modeling reveal that destination personality congruence significantly influences the destination loyalty through destination brand identification. In addition, destination trust emerges as a significant predictor for both destination advocacy and destination loyalty. T...