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Earnings management and cost of newly issued corporate bonds 新发行公司债券的盈余管理与成本
IF 1
IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2026-01-06 DOI: 10.1016/j.iimb.2025.100639
Sowmya Subramaniam , Ranjitha Ajay , Eshan Bhargava
{"title":"Earnings management and cost of newly issued corporate bonds","authors":"Sowmya Subramaniam ,&nbsp;Ranjitha Ajay ,&nbsp;Eshan Bhargava","doi":"10.1016/j.iimb.2025.100639","DOIUrl":"10.1016/j.iimb.2025.100639","url":null,"abstract":"<div><div>The study investigates earnings management through discretionary accruals and real earnings management related to the cost of newly issued corporate bonds in India. It examines this relationship with the tenure of the bond and ownership structure. The study found a positive association between earnings management and the cost of corporate bonds, suggesting that investors charge a high premium for exercising higher degrees of earnings management. Private firms engage more in earnings management than banks and government firms. Firms issuing long-term bonds engage in earnings management practices, as short-term bonds are subject to frequent monitoring by creditors and banks.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100639"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Integrated programmes versus standalone in higher education: Comparative performance assessment using a natural experiment 高等教育中的综合课程与独立课程：使用自然实验的比较绩效评估
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IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2025-12-31 DOI: 10.1016/j.iimb.2025.100640
Shivendra Kumar Pandey
{"title":"Integrated programmes versus standalone in higher education: Comparative performance assessment using a natural experiment","authors":"Shivendra Kumar Pandey","doi":"10.1016/j.iimb.2025.100640","DOIUrl":"10.1016/j.iimb.2025.100640","url":null,"abstract":"<div><div>Existing trends indicate that higher educational institutions (HEI) offer integrated programmes – a combination of a baccalaureate with a masters’ degree, for example, BBA and MBA. However, no studies have empirically compared student performances between integrated and standalone programmes. This study compares student performances of an integrated management programme (BBA+MBA) with a standalone MBA programme of an Indian HEI. It utilises data from four years across three courses: controlling for COVID, courses, graduation, stream, experience, and gender. The results indicate that integrated programme students performed better than standalone students in the overall analysis, and across core and elective courses.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100640"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corrigendum to “Taming the beast versus nurturing the beast: Rethinking entrepreneurship policy” IIMB Management Review, 37(2025), 1–14/100617 “驯服野兽还是培育野兽：对创业政策的反思”，《管理评论》，37(2025),1-14/100617
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IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2026-03-11 DOI: 10.1016/j.iimb.2026.100643
Manjunath Agalagurki Nagaraj , Kothandaraman Kumar , Vinay Reddy Venumuddala , Aman Bhuwania
{"title":"Corrigendum to “Taming the beast versus nurturing the beast: Rethinking entrepreneurship policy” IIMB Management Review, 37(2025), 1–14/100617","authors":"Manjunath Agalagurki Nagaraj ,&nbsp;Kothandaraman Kumar ,&nbsp;Vinay Reddy Venumuddala ,&nbsp;Aman Bhuwania","doi":"10.1016/j.iimb.2026.100643","DOIUrl":"10.1016/j.iimb.2026.100643","url":null,"abstract":"","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100643"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Deciphering E-tail returns: A multi-study approach on the influence of transaction variables on returns 解读电子零售收益：交易变量对收益影响的多元研究方法
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IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2026-01-01 DOI: 10.1016/j.iimb.2025.100637
Anukesh Valase, Arshinder Kaur
{"title":"Deciphering E-tail returns: A multi-study approach on the influence of transaction variables on returns","authors":"Anukesh Valase,&nbsp;Arshinder Kaur","doi":"10.1016/j.iimb.2025.100637","DOIUrl":"10.1016/j.iimb.2025.100637","url":null,"abstract":"<div><div>This study addresses the complexity of predicting returns and return categories in the e-tail sector by analysing key transaction variables, offering in-depth insights into returns management in e-tail. Two studies were conducted: Study 1 adopts binary logistic regression to identify factors influencing return rates. Study 2 applies multinomial logistic regression to identify factors influencing specific return categories such as wrong purchase, false returns and late deliveries. The findings, which are further validated against reputable industry reports, provide e-tailers and managers with enhanced decision-making tools to improve their returns management strategies, contributing a predictive model that enhances returns prediction in e-tail.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100637"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Human resource challenges in Indian Armed Forces: View from the top 印度武装部队的人力资源挑战：从高层看
IF 1
IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2025-12-28 DOI: 10.1016/j.iimb.2025.100636
Mohan Thite , Sangita De , Shweta Shah
{"title":"Human resource challenges in Indian Armed Forces: View from the top","authors":"Mohan Thite ,&nbsp;Sangita De ,&nbsp;Shweta Shah","doi":"10.1016/j.iimb.2025.100636","DOIUrl":"10.1016/j.iimb.2025.100636","url":null,"abstract":"<div><div>India’s military faces new challenges from digital threats, budget pressures, and shifting workforce expectations. This paper explores how the Indian Armed Forces are updating their people strategies in response. Drawing on interviews with two retired generals and existing research, it highlights key issues such as recruitment and retention, leadership development, cultural change, and the Agnipath scheme. While there has been progress, short-term staffing models and deep-rooted cultural norms continue to pose difficulties. The paper offers practical recommendations to strengthen military human resource practices and calls for more evidence-based approaches to support ongoing transformation.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100636"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How does informal competition shape innovation? Exploring the roles of labour flexibility and special economic zones in emerging economies 非正式竞争如何塑造创新？探讨劳动力弹性和经济特区在新兴经济体中的作用
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IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2025-12-31 DOI: 10.1016/j.iimb.2025.100638
Bibek Bhattacharya , Sudhanshu Maheshwari , Ashneet Kaur
{"title":"How does informal competition shape innovation? Exploring the roles of labour flexibility and special economic zones in emerging economies","authors":"Bibek Bhattacharya ,&nbsp;Sudhanshu Maheshwari ,&nbsp;Ashneet Kaur","doi":"10.1016/j.iimb.2025.100638","DOIUrl":"10.1016/j.iimb.2025.100638","url":null,"abstract":"<div><div>This study explores how informal sector competition influences the innovation strategies of formal emerging economy firms (FEEFs), focusing on the novel concept of ‘innovation time off,’ where employees are given discretionary time to pursue new ideas. Using data about Indian firms from the World Bank Enterprise Survey, the findings show that informal competition drives FEEFs to adopt innovation time off, though this effect diminishes for firms that are located in SEZs or have numerical labour flexibility. This study advances strategic management literature by offering actionable insights into the interplay of informal competition, innovation, and policy-induced firm characteristics in resource-constrained environments.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100638"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How do organisational routines support user-centred design (UCD) innovations?: Dynamic capabilities perspective 组织惯例如何支持以用户为中心的设计创新？动态能力视角
IF 1
IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2026-01-07 DOI: 10.1016/j.iimb.2025.100641
Meeta Dasgupta, Priyanka Vallabh
{"title":"How do organisational routines support user-centred design (UCD) innovations?: Dynamic capabilities perspective","authors":"Meeta Dasgupta,&nbsp;Priyanka Vallabh","doi":"10.1016/j.iimb.2025.100641","DOIUrl":"10.1016/j.iimb.2025.100641","url":null,"abstract":"<div><div>User-centred design (UCD) innovations are increasingly recognised as a source of competitive advantage in the contemporary business environment. From a dynamic capabilities’ perspective, this study explores the critical routines that support organisational capabilities driving UCD innovations. The study adopts a qualitative approach, and the researchers conduct inductive case studies on four B2C firms in the Indian manufacturing and services industry. The insights gathered suggest that all firms have various user-focused routines for knowledge-gaining, organisation-mobilising, and organisation-alignment that enable managers to initiate and execute UCD innovations. The study proposes a framework illustrating the seamless flow between different routines.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100641"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Acknowledgement to Reviewers 审稿人致谢
IF 1
IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2026-03-30 DOI: 10.1016/j.iimb.2026.100662
{"title":"Acknowledgement to Reviewers","authors":"","doi":"10.1016/j.iimb.2026.100662","DOIUrl":"10.1016/j.iimb.2026.100662","url":null,"abstract":"","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100662"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal selection of the starting lineup for a football team 足球队首发阵容的最佳选择
IF 1
IIMB Management Review Pub Date : 2026-03-01 Epub Date: 2026-02-06 DOI: 10.1016/j.iimb.2026.100642
Soudeep Deb, Shubhabrata Das
{"title":"Optimal selection of the starting lineup for a football team","authors":"Soudeep Deb,&nbsp;Shubhabrata Das","doi":"10.1016/j.iimb.2026.100642","DOIUrl":"10.1016/j.iimb.2026.100642","url":null,"abstract":"<div><div>This paper proposes a two-stage process for selecting an optimal starting eleven in football. In the first stage, a LASSO-induced multinomial logistic regression model analyses the probabilities of match outcomes, accounting for player strengths, opponent characteristics, home advantage, and player combinations. In the second stage, a GRASP-type meta-heuristic selects the best team to maximise the probability of winning. Using English Premier League data of eight seasons, we demonstrate the model’s ability in providing valuable insights about team performance and determining the best lineup. Our analysis and case studies also demonstrate how the algorithm can evaluate managerial efficiency of different clubs.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100642"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impact of ESG reporting on the cost of equity capital in India: The moderating role of external auditors ESG报告对印度股权资本成本的影响：外部审计师的调节作用
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IIMB Management Review Pub Date : 2025-12-01 Epub Date: 2025-10-11 DOI: 10.1016/j.iimb.2025.100615
Archana Patro , Geeti Mishra , Cheng-Hsun Lee
{"title":"The impact of ESG reporting on the cost of equity capital in India: The moderating role of external auditors","authors":"Archana Patro ,&nbsp;Geeti Mishra ,&nbsp;Cheng-Hsun Lee","doi":"10.1016/j.iimb.2025.100615","DOIUrl":"10.1016/j.iimb.2025.100615","url":null,"abstract":"<div><div>This study examines the association between ESG reporting and the cost of equity capital, focusing on the influence of Big 4 auditors. Using 2,454 firm-year observations in India from 2016 to 2021, we find that higher ESG scores relate to lower costs of equity capital. Also, the main analysis reveals that the presence of Big 4 auditors strengthens the negative association between ESG scores and the cost of equity capital. This supports the view that Big 4 auditors enhance investor confidence in the credibility of sustainability reporting, reducing the cost of equity capital. These findings are validated through various tests.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"37 4","pages":"Article 100615"},"PeriodicalIF":1.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145814432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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