Indian Institute of Management Bangalore

About: Indian Institute of Management Bangalore is a education organization based out in Bengaluru, Karnataka, India. It is known for research contribution in the topics: Emerging markets & Corporate governance. The organization has 491 authors who have published 1254 publications receiving 23853 citations. The organization is also known as: IIMB.

Dynamic smoothness parameter for fast gradient methods

Abstract: We present and computationally evaluate a variant of the fast gradient method by Nesterov that is capable of exploiting information, even if approximate, about the optimal value of the problem. This information is available in some applications, among which the computation of bounds for hard integer programs. We show that dynamically changing the smoothness parameter of the algorithm using this information results in a better convergence profile of the algorithm in practice.

Women on audit committees and the relationship between related party transactions and earnings management

Abstract: Our results indicate a negative relationship between related‐party transactions (RPT) and earnings management, but a significantly positive relationship between discretionary accruals and the presence of a woman chairing the audit committee. While we observe a positive relationship between RPT volume and earnings quality, we fail to find any relationship between other audit committee characteristics and the latter. One significant result in the article is the positive relation between promoter presence on the audit committee and poor earnings quality. This article documents, for the first time, such a relationship from the perspective of an audit committee, at least in the Indian context.

India: CSR and Ethics in MSMEs in India

Abstract: The extant literature on CSR and ethics suggests that there is a need for a greater understanding about SMEs. The role of SMEs in the economic growth and development of emerging countries like India is significant. Given the geographical diversity of India and its high reliance on agriculture, MSMEs (medium, small and micro enterprises) are the lifeline of economic development and growth in future. However, the current state of knowledge and practice in the field of CSR and ethics in SMEs in the Indian context is limited. This paper attempts to outline the state of the SME sector in India, Ethics and CSR practices in MSMEs, and identify the knowledge gaps in the field of CSR and ethics in SMEs in India.