Department of Commerce


Department Faculties


Prof. Chinmoy Roy

Name: Prof. Chinmoy Roy
Date of Birth : 04/10/1968
Phone number's : 09862580208(M)
E-mail's : chinmoy68[at] , chinmoyroy[at]
Academic Qualifications :, NET(JRF&L), ICWA (In),Ph.D
Present Designation/position : Professor
Topics Taught : Corporate Financial Accounting; Managerial Accounting; International Business; Quantitative Techniques in Business

Publications (year wise) :

  1. 28. Debnath, Pranesh, & Roy, Chinmoy (2019), Gender Diversity in Corporate Governance and Earnings Management: An Indian Panorama. Journal of The Gujrat Research Society, Vol. 21, Issue-3. Pp-31-44. e-ISSN-0374-8588 [A UGC Approved Journal]
  2. 27. 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. ISSN:0032-9924/e-ISSN:0976-3902 [A UGC Approved Journal Sl. No.-31809]
  3. 26. 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, ISSN: 0970-3772, ISSN:0970-3772 [A UGC Approved Journal Sl. No.-49190]
  4. 25. 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. ISSN: 15551296/e-23788577. [A UGC Approved Journal Sl. No. - 2673]
  5. 24. 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. ISSN: 22501673/e-22497303. [A UGC Approved Journal; Sl. No. –1260]
  6. 23. 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. ISSN: 09732659 [A UGC Approved Journal; Sl. No. –47003]
  7. 22. Roy, Chinmoy & Das, Sujit (2016). Managerial Interventions in Redesigning Resource Flows. Journal of Management Research. D.U. Vol 16, Issue-1, Pp. 16-24. ISSN0972-5814/e-0974455X [A UGC Approved Journal; Sl. No. –24403]
  8. 21.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. ISSN: 0971-5428. [A UGC Approved Journal; Sl. No. –46492]
  9. 20. 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. ISSN: 0973-5917. [A UGC Approved Journal; Sl. No. –43036]
  10. 19. 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. ISSN: 0971-1856. [A UGC Approved Journal; Sl. No. –43883]
  11. 18. 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. ISSN: 0970-9029. [A UGC Approved Journal; Sl. No. –64047]
  12. 17. 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. ISSN: 2230-7893. [A UGC Approved Journal; Sl. No. –44768]
  13. 16. Roy, Chinmoy & Debnath, Pranesh. (2015). Earnings Management Practices in Financial Reporting of Public Enterprises: An Empirical Test with M-Score. Hind Business Review, Assam University. Vol.1, Issue-1, Pp. 7-14. ISSN: 2454-4256.
  14. 15. 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. ISSN: 0970-8456. [A UGC Approved Journal; Sl. No. –48036]
  15. 14. Roy, Chinmoy & Bhattacharya, Basudeb. (2013). Good Governance and Factors that Effect Performance of Self-Help Group- Findings from Tripura on SGSY. Management Convergence, Management Department of Mizoram University. Vol. 4, No-2, Pp. 9-18. ISSN: 0976-5492.
  16. 13. Roy, Chinmoy. (2013). Local Resource Based Determinants of Business Success: Evidence from Micro and Small Enterprises in Tripura. Banijya- A Peer Reviewed Journal of Assam University of the Department of Commerce. Vol. 6, No-1, Pp. 86-97. ISSN: 0975-0010. [A UGC Approved Journal; Sl. No. –63678]
  17. 12. Roy, Chinmoy & Bhattacharya, Basudeb. (2013). Impact of Group Beliefs in Promoting Entrepreneurial Commitment: A Case Study. Indian Journal of Scholarly Research. Vol. 2, Issue-7, Pp. 5-9. ISSN: 2278-8271.
  18. 11. Roy, Chinmoy & Das, Sujit. (2013). Factors Influencing the Performance of Primary Marketing Cooperative Society in Tripura. International Journal of Research and Development in Technology & Management Science. Vol. 20, Issue-6, Pp. 1-9. ISBN: 978-1-62840-997-0.
  19. 10. Roy, Chinmoy. (2013). Performance of Micro and Small Enterprises in Tripura- A Case Study. International Journal of Applied Research and Studies. Vol. 2, Issue-5, Pp. 1-10. ISSN: 2278-9480.
  20. 9. Saha, Annesha & Roy, Chinmoy. (2012). Rural Women Entrepreneurship and Microfinance: A Means for Financial inclusion and inclusive Growth in Tripura. Anukriti- An International Multidisciplinary Research Journal. Vol.2, No-5, Pp. 44-49. ISSN: 2250-1193.
  21. 8. Roy, Chinmoy & Bhattacharya, Basudeb. (2012). Challenges & Opportunities of SHG-Bank Linkage Programme: A Case Study in the Context of the State Tripura. Commerce and Business Studies (Biannual Journal of Economics, Commerce & Management). Vol. 5, Issue-2, Pp. 70-80. ISSN: 0974-1879. [A UGC Approved Journal; Sl. No. –43479]
  22. 7. Roy, Chinmoy & Das, Sujit. (2012). Finances for State Cooperative Banks and Control of Funds: A Study on State Cooperative Banks in N-E Region. Commerce and Business Studies (Biannual Journal of Economics, Commerce & Management). Vol. 5, Issue-2, Pp. 19-36. ISSN: 0974-1879. [A UGC Approved Journal; Sl. No. –43479].
  23. 6. Saha, Annesha & Roy, Chinmoy. (2012). Micro Finance-A means for Rural Women Entrepreneurship and inclusive growth in N-E States. International Journal of social Sciences & Interdisciplinary Research. Vol. 1, No-3, Pp. 79-88. ISSN: 2277677X.
  24. 5. Roy, Chinmoy & Bhattacharya, Basudeb. (2012). SHG and its Linkages to Bank- A Case Study on Subsidized Financing. Anukriti- An International Multidisciplinary Research Journal. Vol. 5, No-3, Pp. 18-23. ISSN: 2250-1193.
  25. 4. Roy, Chinmoy & Saha, Annesha. (2012). SHG- A Step towards Socio-Economic Empowerment of Rural Women. Sodh Drishti-Journal of All Research. Vol. 3, No-3, Pp. 11-16. ISSN: 0976-6650. [A UGC Approved Journal; Sl. No. –49321]
  26. 3. Sen, S. K & Roy, Chinmoy. (2011). Competitive Selection in Non-Competitive Structure- Some Methodological Issues. International Journal of Business Policy and Economics. Vol. 4, No-2, Pp. 193-200. ISSN: 0973-5801.
  27. 2. Khanka, S. S. & Roy, Chinmoy. (1997). Inventory Management of Public Enterprises: A Study of Paper Industry. Journal of Assam University. Vol. 2, No-1 Pp. 71-86.
  28. 1. Khanka, S. S. & Roy, Chinmoy. (1996). Working Capital Management in Public Enterprises: A Study of the Hindustan Paper Corporation Limited. Prabandh, Oct1996-March1997, Pp. 38-46.

Book/Book Chapters/Articles Having ISBN/ISSN:

  1. 1. Khanka, S. S & Roy, Chinmoy. (1999). Working Capital Management of Public Enterprises. Indian Publishers' Distributors; Delhi-11007. Pp. 1-215. ISBN 81-7341-000-3.
  2. 2. Bhattacharya, Basudeb, & Roy, Chinmoy. (2017). Micro Finance Structure in India: Evaluation of Group Effectiveness, Adhyayan Publishers & Distributors, New Delhi. ISBN: 10-8184355971/13-978-8184355970.
  3. 3. Saha, Annesha, & Roy, Chinmoy. (2018). Micro Finance and Rural Women Entrepreneurship. Himalaya Publishing House Pvt. Ltd. Mumbai, ISBN: 978-93-5299-400-7.
  4. 4. Das, Sujit. & Roy, Chinmoy. (2020). Fund Management in Cooperative Banks. Akhand Publishing House, New Delhi. ISBN: 10-8194536715/13-978-81-945367-1-0.

Seminar/Conference/Workshop/Refresher/Orientations etc. Participated:

Attended a number of Seminars and Conferences and Training Programme.

Membership/Positions in Learned Academic Bodies/Organizations:

  1. Life Member of the Indian Accounting Association
  2. Life Member of the Indian Commerce Association
  3. Life Member of the North Eastern Economic Association
  4. Life Member of the All India Management Association

Research Project Completed

Cost Accounting Model for Small and Tiny Sector Enterprises- A Positive Approach

Research Supervisions (Scholars Name, Topic and Status)

Sl. No Name Topic Status
1 Basudeb Bhattacharya Managing Finance for Rural Poor: A Study On SHG-Bank Linkage Programme Awarded
2 Annesha Saha Women Entrepreneurship in Rural Arena: A Study on Group Oriented Approach Awarded
3 Sujit Das Fund Management in Cooperative Banks: A Study on State Cooperative banks in N-E Region Awarded
4 Pranesh Debnath A Study on Contemporary Earnings Management and Corporate Governance Practices in India Awarded

Scholarship/Award/Recognitions: -


Other Information (if any): -




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