University of Calcutta (informally known as Calcutta University or CU) is a collegiate public state university located in Kolkata, West Bengal, India.&nbsp;Within India it is recognized as a &quot;Five-Star University&quot; and accredited &quot;A&quot; Grade by National Assessment and Accreditation Council.

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The University of Calcutta has secured the Fifth position among the Universities of India in the prestigious &quot;Indian University Ranking 2019&quot; list, released by the NIRF of the Ministry of Human Resource Development, Government of India.

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It was established on 24 January 1857, and was one of the first institutions in Asia to be established as a multidisciplinary and Western-style university. Its alumni and faculty include several heads of state, heads of government, social reformers, prominent artists, only academy award winner and Dirac medal winner in India, many Fellows of the Royal Society and five Nobel laureates as of 2019 which is highest in South Asia.

University Of Calcutta

Business Management

World University root node

In Search of Business Models in Social Entrepreneurship

Sustainability of Social Enterprises: Is Quadruple Bottom Line the Pathway?

This article assesses the expectation gap of the practitioners and investors, if any, on the selected four parameters regarding India’s corporate reporting practices and in a curtail period of International Financial Reporting Standards (IFRS) convergence transition. Related literature has validated the primary goal of the International Accounting Standard Board to reduce accounting treatment heterogeneity and to reduce information asymmetry by harmonizing the national GAAP into IFRS through adoptions or convergences. India, for multiple reasons, has preferred the convergence route, and the converged versions of IFRS (Ind-AS) have been implemented during the financial year from 2016 to 2017 for the selected industries. For executing the study, it has framed a self-administered questionnaire for conducting an online survey between the two groups of sample respondents chosen through non-probability sampling methods. The questionnaire has been pretested for assaying its reliability and validity before the final survey. The study has concluded that before the outsets of the convergence expectation gap were existed which unlikely to reduce even after the IFRS convergence. Finally, it has acknowledged few limitations, indicated practical implications and sketched the future research road map. JEL Codes: C83, M41. © 2021 XLRI Jamshedpur, School of Business Management & Human Resources.

Management and Labour Studies

Expectation Gap Analysis in Corporate Financial Reporting Practices in India

In Search of Patterns: A Preliminary Investigation of Social Entrepreneurs in Mexico and India

We study whether the relative magnitudes of analysts’ cash flow and earnings forecasts convey information about the persistence and value relevance of reported earnings. We find that reported earnings are likely to be more (less) persistent and value relevant when analysts forecast relatively moderate (extreme) levels of operating cash flows, relative to earnings. We also find that the market’s response to a given earnings surprise is the strongest for moderate levels of cash flow forecasts relative to earnings. The joint information role of analysts’ cash flow and earnings forecasts persists even after controlling for the absolute accruals in the model. © 2019 Accounting and Finance Association of Australia and New Zealand

Accounting and Finance

The joint information role of analysts’ cash flow and earnings forecasts

Business With a Conscience

Narratives of Sustainable Life: In Pursuit of Conscience Business

International Journal of Agriculture Extension and Social Development 3 (1 {\ldots}

Initiatives in surplus F \&amp; V Management: Inclusive and entrepreneurial pathways

Circular economy and re-commerce in the fashion industry

Thread of sustainability: Crafting fashion for conscious community and conservation

Career Dynamics in a Global World

Individual factors in predicting and encouraging social entrepreneurship as a career choice

The rationale behind this study is to test the apathy of the rural youth to engage in agriculture as their profession. This research was conducted across five universities in eastern India on a sample of 345 postgraduate students to analyse their agri-entrepreneurship intent and the determinants of agri-entrepreneurship. The findings of the study show a significant positive correlation among the variables of agri-entrepreneurship intent and career planning and agri-entrepreneurship intent and entrepreneurial capabilities. Regression analysis reveals that career planning, entrepreneurship capabilities and family background (FB) in agriculture have a significant contribution as predictors of agri-entrepreneurship intent. Categorizing the respondents based on their career planning and entrepreneurship capability tendencies, the findings indicate that career planning and FB explain the growth of agri-entrepreneurship intent. This article will be of great value to educationists to carry out the pedagogical transformations and include career planning programmes and capacity-enhancing training in their curriculum for students. It will also be relevant to agri-business entities who explore growth opportunities in agri-allied sectors. © 2020 International Management Institute, New Delhi.

Global Business Review

Does Career Planning Drive Agri-entrepreneurship Intention Among University Students?

Review of Professional Management

Constructing a commitment scale and developing a model of organizational commitment for IT industry in Eastern India