Explanipedia

Faunal Diversity in Nhavare and Surrounding Villages of Shirur Tehsil, M/S, India Open

Sharad Giramkar, Sunita Khedekar, Mahesh Joshı, Prachi Amrale, Sanika Tilekar , et al. · 2025

Nhavare village in Shirur tehsil of Pune district, Maharashtra, India, is known to its rich faunal assemblage. Biodiversity was surveyed during the rainy season in Nhavare using a standardized walking survey technique. The photographed ani…

Parental wellbeing, parenting, and child mental health in families with young children in Arghakhanchi, Nepal Open

Sirjana Adhikari, Hari Bahadur Rana, Mahesh Joshı, Sabrina Cheng, Theresa P. Castillo , et al. · 2025

The results partially support the mediational model that Nepali parents' well-being (especially in mental health symptoms, social support, and perception of family's social class domains) is associated with less optimal parenting and, in t…

Green Entrepreneurship Orientation as a Strategic Mechanism: How Environmental Management Accounting Drives Environmental Performance in Knowledge-Intensive Firms and the Paradox of Ambidexterity Open

Omid Barani, Kaveh Asiaei, Mahesh Joshı, Abdullahi D. Ahmed · 2025

Impact of Firm Size and Capital Structure on the Profitability of Nepalese Commercial Banks Open

Joshila Dahal, Kalpana Kumari Joshi, Leesa Shakya, Mahesh Joshı · 2024

The study examines the impact of firm size and capital structure on the profitability of Nepalese commercial banks. Return on equity and return on assets are selected as the dependent variables. The selected independent variables are debt …

The Impact of Corporate Reputation on Cost of Debt: A Panel Data Analysis of Indian Listed Firms Open

Amanpreet Kaur, Mahesh Joshı, Gagandeep Singh, Sharad Sharma · 2024

The study analyses the impact of financial reputation on the cost of debt financing for Indian companies. In doing so, panel regression analysis is performed using firm-specific data on 395 Indian listed firms covering 2002–2017. The paper…

ChatGPT in higher education - a synthesis of the literature and a future research agenda Open

Pritpal Singh Bhullar, Mahesh Joshı, Ritesh Chugh · 2024

ChatGPT has emerged as a significant subject of research and exploration, casting a critical spotlight on teaching and learning practices in the higher education domain. This study examines the most influential articles, leading journals, …

Speed of Adjustment of Capital Structure: A Dynamic Threshold Panel Analysis for Indian Companies Open

Dinesh Jaisinghani, Rajni Joshi, Mahesh Joshı, Sharad Sharma · 2024

Dynamics of Capital Structure Adjustment: A Threshold Panel Analysis of Indian Manufacturing Firms Open

Dinesh Jaisinghani, Rajni Joshi, Mahesh Joshı, Sharad Sharma, Duc Phan · 2024

IFRS innovation, governance practices and firm performance: A new empirical assessment of moderating effects across GCC region Open

Waleed S. Alruwaili, Abdullahi D. Ahmed, Mahesh Joshı · 2023

Research background: Despite the large volume of research which has been conducted, the association between corporate governance mechanisms and firm performance remains a controversial issue, particularly with the growth of accounting sett…

Speed of Adjustment of Capital Structure: A Dynamic Threshold Panel Analysis for Indian Companies Open

Dinesh Jaisinghani, Rajni Joshi, Mahesh Joshı, Sharad Sharma · 2023

Persistence of financial efficiency in indian hospitality and tourism industry: a dynamic panel Approach Open

Dinesh Jaisinghani, Mahesh Joshı, Jatin Goyal, Sharad Sharma · 2022

This paper analyses the degree of persistence of financial efficiency for the hospitality and tourism industry in India. The paper deploys the Data Envelopment Analysis technique to generate overall technical efficiency scores as well as p…

Green intellectual capital and ambidextrous green innovation: The impact on environmental performance Open

Kaveh Asiaei, Neale Gilbert O’Connor, Omid Barani, Mahesh Joshı · 2022

This study relies on a unique synthesis of ambidexterity theory and the natural resource orchestration approach to investigate how green intellectual capital elements, namely green human, structural, and relational capital, along with ambi…

Assessing maternal and neonatal near‐miss reviews in rural Nepal: an implementation research study to inform scale‐up Open

Hari Bahadur Rana, Megha Raj Banjara, Mahesh Joshı, Ann Kurth, Theresa P. Castillo · 2018

Aim To understand how maternal and neonatal near‐miss reviews could be implemented and scaled‐up in rural communities through the existing district health system in Nepal. Methods Mixed methods with a modified time series evaluation design…

IFRS Adoption in ASEAN Countries: Perceptions of Professional Accountants from Singapore, Malaysia and Indonesia Open

Mahesh Joshı, Prem Yapa, Diane Kraal · 2016

Purpose - – The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the…

The Adoption of International Accounting Standard (IAS) 12 Income Taxes: Convergence or Divergence with Local Accounting Standards in Selected ASEAN Countries? Open

Diane Kraal, Prem Yapa, Mahesh Joshı · 2015

This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article ap…

The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia Open

Karen Wong, Mahesh Joshı · 2015

The IASB/FASB exposure draft ED 2013 on lease accounting, if introduced as a standard, will fundamentally change the way that leases are accounted for and reported in financial statements. This paper seeks to provide information on the pro…

The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries? Open

Prem Yapa, Diane Kraal, Mahesh Joshı · 2015

This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article ap…

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