Department of Commerce
Recent Publications
2021-22:
1.Bhattacharjee, A., & Das, J. (2021). Investigating the Effect of Broad Money Supply on Stock Market Index and Market Capitalization: Evidence from Liberalized India. Jindal Journal of Business Research, 10(2), 185-198.
2.Dahal, M., & Das, J. (2021). Impact of COVID-19 Pandemic on Stock Market: Evidence from Bombay Stock Exchange. International Journal of Ecological Economics & Statistics, 42(3), 22-38.
3.Dahal, M., & Das, J. (2021). Governmental Announcements and Indian Stock Market: Evidence from Indian Manufacturing Sector. The Review of Finance and Banking, 13(2), 135-146.
4.Dahal, M., & Das, J. (2022). Are Green Policies Healthy for Stock Market? Evidence from Bombay Stock Exchange. Vision, Online First, 1-18.
5.Nepal, M., & Deb, R. (2021). Board Characteristics and Firm Performance: Indian Textiles Sector Panorama. Management and Labour Studies, 47(1), 74-96.
6.Deb, R. (2022). Limning India’s Direct Tax Collection Contractions. The Indian Economic Journal, 70(2), 365-369.
7.Deb, R., & Baruah, D. (2022).Working Capital Financing for MSMEs in the Pandemic Era: Challenges and Opportunities. Small Enterprises Development, Management & Extension Journal, 49(2), 131-140.
8. Deb, R., & Baruah, D. (2022).Can Indian Independent Directors Ever be Independent? Management and Labour Studies, Forthcoming
9.Deb, R., Deb, D., & Chakraborty, K. S. (2022). Spousal Roles in Life Insurance Demands.Decision, Forthcoming.
10.Deb, R., Nepal, M., & Chakraborty, S. (2022). IFRSs and Audit Quality- A Systematic Literature Review. Management and Labour Studies, Forthcoming.
11.Kumari, M., & Debnath, P. (2022). Determinants of Mutual Fund Flows in the Indian Stock Market: Insights Through the Nonlinear Autoregressive Distributed Lag Bounds- tessting Approach with Structural Breaks. Vision , 1-14.
12.Halam, H., Sen, S., & Batabyal, D. (2022). Optimal Route Planning of Tourism Spots in Tripura, India Using Multi-Trip Vehicle Routing Problem. Revista De Turism - Studii Si Cercetari In Turism, 0(33)
2020-21:
1. Bhattacharjee, A., & Das, J. (2020). Do Indian Stock Prices Respond to Domestic Macroeconomic Variables? NMIMS Management Review, XXXVIII(3), 55-71.
2. Bhattacharjee, A., & Das, J. (2020). The Relationship between USD-INR Exchange Rate and Indian Stock Market. SEMCOM Management and Technology Review, 8(1), 1-6.
3. Bhattacharjee, A., & Das, J. (2021). Investigating theLong-run and the Short-run Relationship Between Domestic Macroeconomic Forces and Indian Equity Market: Evidence based on ARDL Bounds Testing Approach. Paradigm, 25(1), 61-76.
4. Bhattacharjee, A., & Das, J. (2021). The Role of Foreign Direct Investment on Stock Market Development: Evidence from India. NMIMS Journal of Economics and Public Policy, VI(1), 10-21.
5. Bhattacharjee, A., Kumari, M., & Das, J. (2020). Investigating the Impact of the Announcement of Loan Moratorium on Stock Prices: Evidence from Indian Public Sector Banks. Jindal Jounal of BusinessResearch, 9(2), 1-11.
6.Dahal, M., & Das, J. (2021). Impact of Dividend Announcements on Share Price of Indian Banking Sector Companies. NMIMS Journal of Economics and Public Policy, VI(1), 65-78.
7.Roy, Abhirupa; Bhattacharya, Basudeb;& Roy, Chinmoy. (2021). “Detecting Input Measure of Regional Rural Banks in India through Multifaceted Super-Efficiency Model.” Journal of Contemporary Issues in Business and Government, Vol: 27; Issue-2. Pp. 2211-2218, ISSN:1323-6903.(DOI: 1047750/cibj.2021.27.02.231)
8. Deb, R. (2020). Corporate Tax Cuts and Fiscal Slippage.The Indian Economic Journal, 68(2), 281-291.
9. Deb, R. (2020). Is RCEP A Panacea for India.The Indian Economic Journal, 68(4), 659-666.
10.Deb, R., Debnath, & Pal, A. (2021). Expectation Gap Analysis in Corporate Financial Reporting Practices in India. Management and Labour Studies, 46(1), 38-58.
11.Deb, R. (2021). Limning India’s Tax Terrorism Saga. VILAKSHAN - XIMB Journal of Management, 18(2), 202-215.
12.Deb, R. (2021). YES Bank Fiasco: A Corporate Governance Failure. Decision, 48(2), 181-190.
13.Deb, R., Nath, K., K., Nepal, M., Chakraborty, S., & Chakraborty, K. S. (2021).Do People Choose Life Insurance for Protection or for Saving?Metamorphosis- A Journal of Management Research, 20(1), 35-44.
14.Deb, R., & Baruah, D. (2021). Prioritizing GDP or Tax Revenues- Indian Economists’ Dilemma. Small Enterprises Development, Management & Extension Journal, 48(2), 160-176.
15.Roy, Chinmoy; & Roy, Abhirupa. (2020) “Identifying Decisive Drivers of Regional Rural Banks in India: A Multi Factor Sensitivity Analysis” Orissa Journal of Commerce, Vol. 41; Issue 3. Pp. 27-40, ISSN: 0974-8482
16.Das, Sujit; Bhattacharya, Basudeb; Roy, Abhirupa; & Roy, Chinmoy. (2020) “Relative Effectiveness in Banking from Outcome to Outreach: Role of Regional Rural Bank in India” Sambodhi Journal, Vol. 43; Issue 4. Pp. 112-119, ISSN: 2249-6661.
17.Bhattacharya, Basudeb; Roy, Abhirupa; Das, Sujit; & Roy, Chinmoy. (2020) “Efficiency of Tourism Industry in Asian Countries- An Optimization Approach through DEA Frontier.” The Journal of Oriental Research, Vol. 91. Issue- 4. Pp. 74-85. ISSN; 0022-3301.
2019-20:
1. Bhattacharya, Basudeb; Roy, Abhirupa; Das, Sujit; & Roy, Chinmoy (2020). Efficiency of Tourism Industry in Asian Countries- An Optimization Approach through DEA Frontier. Journal of Oriental Research, Vol. 91. Issue- 4, pp. 74-85.
2. Deb, Rajat. Breaking the Stigma of Health Insurance, Management and Labour Studies, Vol. 45, No.-1. January, 2020, pp. 54-84.
3. Deb, Rajat. Farm Loan Waivers and Tax Payers’ Morale: A Dilemma, International Journal of Business Ethics in Developing Economies, Vol. 8, No.-2, December, 2019, pp.29-33.
4. Deb, Rajat. GST Perceptions, Journal of Commerce & Accounting Research, Vol. 9, No.-1, January-March, 2020, pp. 36-50.
5. Deb, Rajat. Relevance of Government Audit: Evidence from Tripura, Indore Management Journal, Vol. 12, No.-1, January-June, 2020, pp. 35-55.
6. Deb, Rajat. Financial Literacy: A Brief Systematic Literature Review, NMIMS Journal of Economic and Public Policy, Vol. 5, No.-2, April, 2020, PP. 60-70.
7. Deb, Rajat. Influence of Mobile Apps on Household Saving-Spending Behavior, NMIMS Management Review, Vol. XXXVII, No.-2, April, 2020, pp. 68-81.
8. Das, J., & Bhattacharjee, A. (2020). Environmental Reporting- An Evaluation of the Sustainability Performance of BHEL. Journal of Commerce and Accounting Research, 9(1), 6-12.
2018-19
1. Debnath, Pranesh, & Roy, Chinmoy (2019), Gender Diversity in Corporate Governance and Earnings Management: An Indian Panorama. Journal of TheGujrat Research Society, Vol. 21, Issue-3. Pp-31-44.
2. Deb, Rajat. Bankruptcy Predictions of OCL India Ltd. Applying Altman & Springate Models,International Journal of Banking, Risk & Insurance, Vol. 7, No.-1, March, 2019, pp.25-40.
3. Deb, Rajat. Financial Audit or Forensic Audit? - Government Sector Panorama,Indian Journal of Corporate Governance, Vol. 11, No.-2, December, 2018, pp. 135-158.
4. Deb, Rajat. Accounting Theory Coherence Revisited,Management and Labour Studies, Vol. 44, No.-1, February, 2019, pp. 36-57.
5. Deb, Rajat. IFRSs Convergence and Expectation Gap: Vindication from Practitioners, Metamorphosis- A Journal of Management Research, Vol. 17, No.-2 December, 2018, pp. 86-99.
6. Deb, Rajat. Answering Savings Puzzle about Small Saving Schemes and Mutual Funds: Evidence From Tripura, Metamorphosis- A Journal of Management Research, Vol. 18, No.-1, June, 2019, pp.7-19.
7. Deb, Rajat. Border Fencing and Saving-Spending Pattern: Evidence from Agartala,Indore Management Journal,Vol.11, No.-1, January-June, 2019, pp. 1-20.
8. Debbarma, R., & Sen, S. K. (2018). Determinants of Capital Structure in Indian Cement Industry during 2006-2015. Time’s Journey, 7(1), 17-39. (UGC Approved Journal No. 47251)
9. Das, J., & Shil, P. (2018). Commercial Banks in Indian Mutual Fund Industry: A Study on Profitability of Banks vis-a-vis their Mutual Fund Business. The Indian Economic Journal, Vol. 66, No. (1-2), pp. 89-99. [UGC Approved Journal; Sl. No. - 41810]
10. Das, J., & Shil, P. (2018). Performance of Commercial Banks in Converting Bank Deposits to Mutual Fund AUM. Asian Journal of Multidimensional Research, Vol. 7, No. 10, 67-80, Online ISSN : 2278-4853. [UGC Approved Journal; Sl. No. - 47638]
11. Debnath, P., & Debbarma, B. (2018). An Insight in th the Management of Intermediaries of the Public Distribution system (PDS) in Tripura (India): A Critical Accounting Analysis. International Journal of Management Studies (IJMS) , V (4).
12. Debnath, P., & Debnath, S. (2018). A Study on Post Office Savings of Middle Class People of West Tripura District. Research Journal of Humanities and Social Sciences. , 9 (4).
2017-18:
1. Debnath, Pranesh & Roy, Chinmoy (2017). Contemporary Financial Reporting and Earnings Management Practices: A Study of ET-500 Listed Companies in India. International Journal of Business Research, Vol. 17. Issue-2. Pp. 67-76.
2. Roy, Chinmoy& Bhattacharya, Basudeb (2017). Sanitizing Managerial Routine: Differential Effects of Participation and Training in Performance of SHGs in North East States of India. Finance India-The Quarterly Journal of Indian Institute of Finance, Vol. 31. Issue-4. Pp. 1211-1220.
3. Roy, Chinmoy (2017). The Effects of R&D Spending on Productivity Performance: Findings from the Public Sector Enterprises in India. Productivity- A Quarterly Journal of the National Productivity Council, Vol. 58. Issue-3. pp. 308-316.
4. Deb, Rajat. Tax Perception and Tax Evasion, IIM Kozhikode Society & Management Review, Vol. 6, No. 2, July, 2017, pp. 174-185.
5. Deb, Rajat. Demonitisation and Beauty Parlor Business, Journal of Entrepreneurship & Management, Vol. - 6, Issue No.-3, October, 2017, pp.17-34.
6. Deb, Rajat. Tax Reform & GST: A Systematic Literature Review,Journal of Commerce & Accounting Research,Vol. 7, No.-1, January-March, 2018, pp. 40-53.
7. Deb, Rajat. Relevance of Precautionary Savings Revisited, Amity Business Review, Vol. 19, No.-1, Jan-June, 2018, pp. 119-135.
8. Sen, S. K., & Kayal, S. (2017). A Study on Performance Evaluation of Public Sector Enterprise Textile Companies Using Shannon DEA Approach. Bhatter College Journal of Multidisciplinary Studies, ISSN 2249-3301 , VII (2), pp. 17-27. DOI: 10.25274/bcjms.v7n2.v7n2mc03 (UGC Approved Journal No. 41322)
9. Sen, S. K. (2017). A Study on Determinants of Capital Structure of Public Sector Banks in India during 2008-16. The Voice, ISSN 2348-6708, 4 (3), pp. 218-228. (UGC Approved Journal No. 49245)
10. Das, J., & Shil, P. (2017). A Study on the Growth and Pattern of Indian Mutual Fund Industry. International Journal of Applied Management Research, Vol. 4, No. 2, pp. 136-151, ISSN 2347-2839.
11. Debnath, P., & Debnath, S. (2017). Savings Behavior in Unakoti District of Tripura: A Case Study. Internastional Journal of Research in Commerce and Management. , 8 (9).
12. Debnath, P., & Debnath, S. (2017). Socio-Economic Condition of Tea Garden Workers of West Tripura District with Special Reference to Meghlipar Tea Estate. Internatioinal Journal of Humanities and Social Science Studies (IJHSSS) , IV (I).
13. Debnath, P., & Debnath, S. (2017). Study of the Pattern of Small Savings of Tea Garden Workers in West Tripura District. Shanlax International Journal of Commerce , 5 (4).
14. Debnath, P., & Gope, A. (2017). Disclosure and Repopting of derivative Financial Instruments: A Comparative Study. Research Bulletin, the Institute of Cost Accountants of India (ICAI). , 44 (111).
15. Debnath, P., & Gope, A. (2018). Ind As 107 and Disclosue of Derivative Financial Instruments: Impact on Indian Banking Industry. WEALTH, International Journal of Money, Banking and Finance. , 7 (1).
16. Debnath, P., & Gope, A. (2018, May). Usage of Derivative Intruments in Tripura: Investors' Peception. Journal of Commerce & Management Thought
2016-17:
1. Roy, Chinmoy. (2016). Financial Reporting Irregularities in Indian Public Sector Units: An Analysis of Current Practices. South Asian Journal of Management, Vol. 23, Issue-1, Pp. 139- 163.
2. Roy, Chinmoy& Das, Sujit (2016). Managerial Interventions in Redesigning Resource Flows. Journal of Management Research, Vol. 16, Issue-1, Pp. 16-24.
3. Saha, Annesha& Roy, Chinmoy (2017). Intervening Factors in Entrepreneurial Performance: An Exploratory Analysis of Women Self-Help Group. IUP Journal of Entrepreneurship Development, Vol. 15. Issue-1, Pp. 30-48.
4. Debnath, Pranesh & Roy, Chinmoy (2017). Do Firm Specific Characteristics Influences Earnings Management? Contemporary Evidence from Indian Economy. Asian Journal of Research in Business Economics and Management, Vol. 7. Issue-6, pp. 318-336.
5. Deb Rajat. Determinants of Saving in Sukanya Samriddhi Account- Evidence from Tripura, IIM Kozhikode Society & Management Review, Vol. 5, No. 2, July, 2016, pp. 120-140.
6. Deb Rajat. Perceptions about Credit Cards,Journal of Commerce & Accounting Research, Vol. 5, No. 4, October, 2016, pp. 18-36.
7. Deb Rajat. Picturing How PMSBY and PMJJBY Matters, NMIMS Journal of Economic and Public Policy, Vol-1, No.-2, October- November, 2016, pp. 41-57.
8. Deb Rajat. Outlining Household Budgets, Amity Journal of Management Research, Vol. 1, No. 2, Dec, 2016, pp. 17-43.
9. Sen, S. K., & Das, J. (2016). A Study on Performance Evaluation of Public Sector Enterprise Steel Companies Using Shannon DEA Approach. Vidyasagar University Journal of Commerce, Vol. 21, pp. 116-131, ISSN 0973-5917. (UGC Approved Journal No. 43036)
2015-16:
1. Roy, Chinmoy& Das, Sujit. (2015). Cost and Revenue Efficiency of State Cooperative Banks in India: Evidence from North-East Using Data Envelopment Analysis. Vinimaya(A Journal of National Institute of Bank Management, Pune). Vol. 35, No-4, Pp. 32-54.
2. Roy, Chinmoy & Debnath, Pranesh. (2015). Earnings Management Practices in Financial Reporting of Public Enterprises: An Empirical Test with M-Score. Hind Business Review, Vol.1, Issue-1, Pp. 7-14. (Doi:10.13140/RG.2.1.2319.5368.)
3. Roy, Chinmoy & Debnath, Pranesh. (2015). Opportunistic Use of Accrual Earnings in Financial Reporting: A Study of BSE Listed Firms in India. International Journal of Computational Engineering and Management. Vol.18, Issue-4, Pp. 9-15.
4. Roy, Chinmoy. (2015). Financial Management Challenges of Public Sector Enterprises in India: The Efficient Facets of Cash Flow Components Analysis. Journal of Accounting and Finance, RDA, Jaipur. Vol. 29, Issue-2, Pp. 64-76.
5. Roy, Chinmoy. (2015). Measuring Result-Oriented Accountability of Public Sector Enterprises in India: Evidence from the Coal Based Industries. Journal of Institute of Public Enterprise, IPE Hyderabad. Vol. 38, Issue-3&4, Pp. 28-44.
6. Roy, Chinmoy& Bhattacharya, Basudeb(2016). Effects of Differentiation on Small Group Financing: A Study of Training and Participation. Vidyasagar University Journal of Commerce, Vidyasagar University. Vol. 21, Pp. 130-141.
7. Deb, Rajat. Entrepreneurship through Marigold Cultivation: Evidence from Laxmibill area of Tripura,Journal of Entrepreneurship & Management, Vol. 4, No. 3, October,2015, pp. 40-54.
8. Deb, Rajat. EPF or NPS as a Retirement Solution: Evidence from Private Bank Employees of India, NMIMS Management Review, Vol. XXVIII, (August-September), 2015; PP. 53-88.
9. Deb, Rajat. Determinants of Prepaid Mobile Service Providers: Evidence from Agartala, International Journal of Marketing and Business Communication, Vol. 4, No. 4, October-December, 2015, pp.13-31.
10. Deb, Rajat. Perceptions of Bank Account holders about PMJDY – A Study on Baikhora Region of South Tripura,Amity Journal of Finance,Vol. 1, No. 1, January, 2016, pp. 67-91.
11. Deb, Rajat. Self-Employment through Beauty Parlour Business: Vindication from Women Entrepreneurs’ of Agartala,Amity Journal of Entrepreneurship, Vol. 1, No. 1, January, 2016, pp. 1-31.
12. Deb, Rajat. Financial Literacy & Personal Finance Decisions, Indian Journal of Accounting, Vol. XLVIII, No. 1, June, 2016, pp. 148-170.
13. Deb, Rajat. Corporate Reporting Practices & IFRSs - Review of Literature, Indore Management Journal, Vol. 8, No. 1, January, 2016, pp. 12-25.
14. Sen, S. K., & Das, J. (2015). Combined Ranking of Selected Public Sector Enterprise Transportation Equipment Companies: A Shannon-DEA Approach. Time’s Journey, Vol. 4, No. 1, pp. 1-17, ISSN: 2278-6546. (UGC Approved Journal No. 47251)
15. Das, J. (2015). Financial Inclusion in Tripura: Role of Tripura Gramin Bank. International Journal of Applied Management Research, Vol. 2, No. 2, pp. 84-95, ISSN 2347-2839.
