One Day International Seminar

on
Issues in Accounting, Finance
& Management

Organized by

Department of Commerce
University of Kalyani

In association with

Indian Accounting Association

Kolkata Branch
February 09, 2024
Venue- Vidyasagar Sabhagriha, University of Kalyani, WB.
 PROGRAMME

9.30 am- 10.30am Vidyasagar Sabhagriha, Adminmistrative Building, University of

Registration Kalyani

Inaugural Session

Professor (Dr.) CA. Ananda Mohan Pal

In Chair President, IAA Kolkata Branch, and Professor, Department of Business
Management, University of Calcutta
Welcome Dr. Biswambhar Mandal
10.30am-10.35 am Head, Department of Commerce, University of Kalyani, and the
Address Organising Secretary
Inaugural Professor (Dr.) Amalendu Bhunia
10.35am-10.45 am Speech Honourable Vice-Chancellor
University of Kalyani
Address by Professor (Dr.) Debabrata Mitra
10.45am-10.50 am Guest of Hon’ble Vice-Chancellor
Honour Dakshin Dinajpur University
Address by Professor (Dr.)Dhananjoy Rakshit
10.50am-10.55 am Guest of Hon’ble Vice-Chancellor
Honour Sidho Kanho Birsha University, WB
Address by Professor (Dr.) Santus Kumar Deb
10.55am-11.00 am Guest of Chairman, Department of Tourism and Hospitality Management,
Honour University of Dhaka, Bangladesh
Address by Professor (Dr.) CA Satyajit Dhar
Secretary IAA Treasurer, Indian Accounting Association
11.00am-11.05 am
Kolkata Br. Secretary, IAA Kolkata Branch
Professor, Department of Business Adm., University of Kalyani
Address by Professor (Dr.) CA. Ananda Mohan Pal
11.05am-11.10 am
Chair
Dr. Mahasweta Bhattacharya
Vote of
Associate Professor, Umeschandra College
Thanks and Treasurer, IAA, Kolkata Branch

11.15am-11.30 am Tea Break

Technical Session I – Plenary Session

11:30 a.m. - 1.00 p.m.
Invited Speakers
Professor (Dr.) Debabrata Mitra
In Chair Hon’ble Vice-Chancellor
Dakshin Dinajpur University
Professor (Dr.) Subhamoy Das
Co-Chair
Dept. of Commerce, University of Kalyani
Professor (CA) Sunil Kumar Gandhi
Former Secretary and President, IAA Kolkata
Branch, and Professor, Department of
Commerce, University of Kalyani
Mr. Shashank Dwivedi, IRS
Additional Commissioner
 Central Board of Indirect Tax & Customs
Ministry of Finance, GoI
Professor (Dr.) Santus Kumar Deb
Chairman, Department of Tourism and
Hospitality Management, University of Dhaka,
Bangladesh
Vote of Thanks Dr. Palash Bandopadhyay
Asso. Professor, Azad Hind Fouz Smriti
Mahavidyalaya
01:00 p.m. – 01:45p.m. LUNCH

1.45 p.m. -3.45p.m.

CONCURRENT TECHNICAL SESSIONS
IIA, IIB, IIC, IID, IIE & IIF
Session IIA
In Chair Professor (Dr.) Uttam Kumar Dutta
Former Secretary and President, IAA
Kolkata Branch, and Professor Netaji
Subhas Open University
Co-Chair Dr. Atreyee Pal
Assistant Professor, Department of
Commerce, University of Kalyani
Coordinators Dr. Ahmed Hussain
Assistant Professor, Department of
Commerce, Raigunj University
Ms. Maumita Kundu
Assistant Professor, Department of
Commerce, Malda College

Paper Presentation

Title Author

Corporate Social Responsibility and Managerial Compensation:

Evidence from Nifty Fifty Companies in India - A Literature Dilip Kumar Pal
Review
A Study on Corporate Governance Disclosures Practices of Select
IT Companies in India Sudipta Saha Roy
A Decade after Companies Act 2013: Women on Indian Banking
Boards Dr. Bodhisattwa Bardhan Choudhury
Impact of Board Leadership Structure on Firm Performance: The Mrinmay Dutta
Moderating Role of Board Size Dr (Prof) Pradip Kumar Samanta &
Dr Apu Manna
Effects of Corporate Governance on Financial Performance of IT Priyanka Chakraborty,
Companies in India: An Empirical Study Zeba Parveen &
Dr. Saswata Choudhury
Business Responsibility and Sustainability Report (BRSR)- from Sumedha Majumder
BRR to BRSR Core: A Tool of Corporate Sustainability
Does Sustainability Matter for Share Price? Evidence from India Sougata Mondal&
Dr. Sanjib Mitra
 Impact of ESG Score on Firm Profitability and Financial Dr. Mahasweta Bhattacharya&
Leverage: An Empirical Study Medhasweta Sen
Relationship between Corporate Social Responsibility and Dr. Mandakranta Ray
Financial Performance - A Study of Chemical Companies in India
A Study of Clay Doll Industry of Krishnanagar Sunanda Ghoshal &
Dr. Biswambhar Mandal
Don’t Judge a Book by its Cover: Untangling the Theoretical Sudipta Chakraborty
Framework behind White-collar Frauds
Disclosure of Mandatory Information regarding Intangible Assets Debasmita Halder
in Annual Reports: A Study of Selected Information Technology
Companies
Women Representation on Corporate Boards: Performance CS Debjani Kundu,
Evaluation of Indian Firms– Insights from the Top 50 NSE Amirul Sardar
Companies &
Divya Ghosh
Empowering Sustainable Development Goal 7 for Energy Sonali Sardar
Resources and India’s G20 Presidency
ESG Initiatives: Role of Indian Government and the Responses of Dr. Nupur Mukherjee
the Corporate Houses
Progress of Micro Insurance: A Safety Net in Financial Revolution Dr. Amit Chakraborty

Disclosure of ESG and Firms’ Performance: A Study of Puja Mondal

Manufacturing Companies in India
The Impact of CSR Expenditure on Tax Payment- A Study on Dr. Lakshmi Das
Indian Firms
Moving towards ESG Integration- A Study with special reference CMA Sandip Basak
to Arab Region
Session IIB
In Chair Dr. Biswambhar Mandal
Head and Associate Professor,
Department of Commerce, University of
Kalyani
Co-Chair Dr. Dilip Kumar Karak
Member, National Executive, IAA
Principal, Bethudahari College, Nadia

Coordinators Dr. Lakshmi Das

Assistant Professor, Department of
Commerce, University of Gour Banga
Mr. Debasish Das Sharma
Associate Professor, Department of
Commerce,
Khalisani Mahavidyalaya

Paper Presentation
Title Author

Essence and Challenges of Comprehensive Human Resource

Interventions in Academic Organization Dr. D C Ray
A Comparative Study on Selected Firms under Beedi
Industry in Suti-II and Sagardighi Blocks of Murshidabad
District Pranjal Kumar Chakravarti
 Factors Impacting Entrepreneurial Aspirations of Women
Weavers in the Handloom Sector of West Bengal Dr. Rupam Mukherjee
Implementation of Technology Acceptance Model (TAM) in Kiran Mishra &
Consumers’ Purchase Intention through Social Media Dr. Anupam Karmakar
Impact of COVID-19 on Buying Behaviour of Passenger Car Dr. Monojit Dutta
Customers in India

The Impact of Youtube Influencers in Bringing Social Priyanka Chowrasia &

Transformation in Rural Community via Rural Tourism Dr. Isita Lahiri

Green Human Resource Management Practices: A Case Study of Dr. Suvarun Goswami &
India Kallol Debnath

Financial Inclusion in India: Issues & Challenges Biki Hawlader &

Suvam Goswami
Reorienting District Training Programme for Officer Trainees Antarjita Deb
towards Developed India: A Critical Study

Perceptions of Tribal Women about the Rural Tourism as a Dr. Nirmal Chandra Roy,
Driving Force of Women Empowerment: An Empirical Study on
Purulia District, West Bengal Dr. Abhishek Mishra &
Dhananjoy Ghosh
Gender Inequality in Wages: A Case Study of Beedi Workers in Dr. Sanjay Dawn
Berhampur Sub-division, Murshidabad District, West Bengal

SHG Cluster Cooperatives - A New Avenue towards Solidarity for Soumik Sarkar &
Rural Women: A Case Study in North 24 Parganas Dr. Tapati Bhadra (Banerjee)

Rural Finance Schemes for Women Empowerment in India: An Aisharya Ghosh &
Overview Dr. Subhamoy Das

Digitising Wages in Tea Gardens: A Path to Prosperity and Md. Nasim Ansari &
Financial Inclusion in North Bengal Jamaluddin

Impact of Self-Help Group Model on Women: Soumik Choudhury

Smart Tourism: Navigating the Digital Frontiers in the Travel Lovely Biswas &
Industry Dr. Amit Kr. Chakraborty

Role of Trade Fairs in Empowering Womenpreneurs of West Dr. Istu Roy &
Bengal: A Case Study of Saras Mela Dr. Abhik Kumar Mukherjee

A Study of Socio-Economic Conditions of Artisans of Shantipur, Soma Das

West Bengal

Role of Microfinance in Generating Self Employment Pampa Jana

Opportunities for Women – A Study

Session IIC
In Chair Professor (Dr.) Debasis Sur
Department of Commerce, The
 Burdwan University
Co-Chair Dr. Sudipta Sarkar
Asso. Professor, Deptt. of Rural Dev.
Studies,
University of Kalyani.
Coordinators Dr. Amit Das
Guest Teacher, Deptt. of Commerce,
KU.
Assistant Professor, Department of
Commerce, Surendranath Evening
College
Dr. Ripon Bepari
Former Research Scholar, Deptt. of
Commerce, KU.

Paper Presentation
Title Author(s)
Evaluation of Indian Rupee against American Dollar: An CA Rajashik Sen
Empirical Study

An Assessment of the G20 Countries' Stock Returns' Co- Debsikha Roy &
Movement: An Empirical Study
Amalendu Bhunia
Assessment of Volatility and Leverage Effect of World’s 5 Dr. Soumya Ganguly
Largest Economies’ Stock Markets: A Study
Performance Measurement of ESG Mutual Funds in India: A Souris Bhattacharya
Comparative Analysis
Outlining the Profitability Analysis of Select Public Sector Dilip Barman,
Fertilizer Companies in India Dr. Subhamoy Das &
Dr. Subhas Chandra Sarkar
Examining the Impact of Dividend Policy on Financial Rahul Biswas
Performance and Firm Value: A Mediation Analysis
Expenditure Pattern of Selected Indian Companies: A Study Dr. Palash Bandyopadhyay
on Impact of Companies Act, 2013 on Corporate Social
Responsibility
Managerial Ability of Fund Manager's Performance: An Krishna Samaddar&
Analysis of Select Indian Mutual Funds Dr. Pradip Kumar Samanta
The Role of Islamic Banks in Banking Operations in Middle- Dr. Subir Kumar Sinha&
East Countries: A Select Study on Banking Operations in Dr. A.V.N. Murty
Oman
Impact of Institutional Ownership and Corporate Governance Susmit Roy&
on Corporate Performance: Evidence from India Dr. Pradip Kumar Samanta

Unravelling the Relationship between R&D and Firm’s Biki Digar,

Performance: A Mediation Analysis of BSE100 Companies Dr. Brajaballav Pal
in India &
Sanjib Das
Corporate Governance in India- Evolution and Challenges Sourav Bhuiya&
Supratic Basu.
Macroeconomic Influence on Stock Market Performance and Mr. Somnath Mukhuti,
Volatility: Evidence from India Mr. Rahul Nandi
&
 Dr. Pradipta Banerjee
Value Relevance of Accounting Information after IFRS Priyanka Bhattacharya &
Convergence: A Study on Selected Nifty-50 Companies Dr. Tanoj Mondal
Moderation Effect of Covid-19 on Indian SMEs’ Leverage Sayak Mitra
Determinants: Evidence from Nifty Indexed Firms &
Dr. Pradip Kumar Samanta
Impact of ESG Performance on Firm Profitability: A Study Dipak Jaiswal
based on Selected Pharmaceutical Companies in India &
Dr. Biswambhar Mandal
Nexus between Economic Drivers and FDI Inflows: A Prasenjit Makur
Causality Analysis in VECM Approach
Impact of Working Capital Management on Profitability Dr. Gautam Roy &
Performance of Maharatna Companies in India- An Dr. Biswambhar Mandal
Empirical Study
How Working Capital Management Indicators Influence Dr. Amit Das
Profitability: A Study of Selected Pharmaceutical Companies
in India

Session II D
In Chair Professor (Dr.) Abhijit Sinha
Head, Deptt. of Commerce, Vidyasagar
University

Dr. Biswajit Paul

Co-Chair Asst. Professor, Gourbanga University

Coordinators Mr. Sandeep Jain

PhD Scholar, Department of Commerce,
University of Kalyani
Mr. Dilip Barman
Assistant Professor, Aghorekamini Prakashchandra
Mahavidyalaya
Paper Presentation
Title Author(s)
A Study on Profitability and NPA of NABARD Sahinujjaman

AI in Indian Banking: A Game Changer for Financial Dr. Debasis Bandyopadhyay &
Decision Making Dr. Tarun Sengupta
Sectoral Analysis of Non-performing Loans (NPLs): A Dipankar Dutta
Study on Indian Public Sector Banks
Role of Scheduled Commercial Banks in Financial Dr. Prafulla Pradhan
Inclusion in India
Traditional Finance to Autonomous Finance: The Dr. Surovi Gupta
Journey
Indrajit Mondal &
Green Banking in India: A Review Dr. Biswambhar Mandal
Revenue Efficiency of Public and Selected Private Life Arijit Banerjee
Insurance Companies in India: An Empirical Analysis
Factors affecting the Usage of Credit Cards by Women Dr. Biplab Saha
in India: A Case Study
Harmony in Numbers: Exploring the Dynamic Synergy of Mousumi Dey Roy &
Artificial Intelligence and Accounting in the Tech-Driven Birbal Roy
Era
 Financial Performance of Private Sector Life Insurers in Debashis Das Sharma
India: A Comparative Study between the 1st Decade and the
2nd Decade of 21st Century
Identification of Factors Affecting Customer Satisfaction in
Digital Services of Public Sector Banks Jyoti Biswas
Financial Performance of Private Sector Life Insurers in Debashis Das Sharma
India: A Comparative Study between the 1st Decade and the
2nd Decade of 21st Century
A Survey of Digital Payment Systems in India Khushboo Gupta

Profitability Analysis of Select FMCG Companies in India: Rajdeep Bhattacharjee

A Study
A Study on Association of Demographic Characteristics on Jatin Basumatary,
FinTech Adoption and its Usage in Financial Inclusion:
Evidence from Sonitpur District of Assam Chhattu Kamila &
Saoni Pal

Profitability Analysis of Selected Scheduled Commercial Dr. Sudipto Jana

Banks in India
A Comparative Analysis of Public Sector and Private Sector
Banks in India Shabana Khatoon
Financial Performance Analysis of Selected New Private Dr. Ripon Bepari
Sector Banks and Old Private Sector Banks in India: A
Comparative Study
Significance of Financial Instruments for Financial Sector Erum Naaz
Companies
Session II E

In Chair Professor (Dr.) Bhaskar Bagchi

Department of Commerce
University of Gour Banga
Co-Chair Dr. Abhik Kumar Mukherjee
Asst. Professor, Deptt. of Business
Administration, The University of Burdwan

Coordinators Mr. Susanta

Mazumdar
Research Scholar, Deptt. of Commerce, KU.

Mr. Sayak Mitra

PhD Scholar, Department of Commerce
University of Kalyani
Paper Presentation

Title Author(s)

A 360 Degree Study Financial Literacy and Subhadeep Das,

Investors’ Protection on Behavioural Finance Abhijit Pal
between Millennials and Generation Z in
Kolkata
Indian Automobile Industry: A Case of Snehansu Basu
Resurgence
Drive for Social Economic Sustainable Rupak Karmakar
Development Goals – A Study on the Roles of
 Central Government and West Bengal
Government
Green Finance: Accelerating Transition to Low Tushar Kanti Das
Carbon Nation and Sustainable Development
Factors Influencing the Investment Behaviour of Luxmi Jha&
Women Investors: An Empirical Study Based on Chaitali Ghosh
Kolkata
Impact of Artificial Intelligence in Managing Srijit Seal &
Human Resources: A Conceptual Study Bishnu Pada
Dey
Measuring the Long-Memory Effects in Gold Rupa Mondal
Prices of India during the Russia-Ukraine Crisis: CS Debjani
Evidence from the FIGARCH Model Kundu&
Raktim Ghosh
Association of Crude Oil Price and Exchange Moumita Sen& Dr.
Rate with BSE Sensex – A Study Amalendu Bhunia

Flow of Foreign Institutional Investment and its Sarojit Mondal

Impact on the Indian Stock Market
Stand Up India Scheme and Financial Inclusion Debisree Banerjee
in India: A Pros and Cons Analysis
Iswar Tudu&
Sana Tahseen
Factors Influencing Foreign Direct Investment in Asgar Ali
India's Service Sector
A Study of GNPAs of the Private Sector Sandip Mallick &
Commercial Banks in India Subhamoy Das
Rural and Informal Credit Market in Agricultural Nabendu Basak
Sector: A Case Study of Nadia District

Long-Term Financing Decisions: Practices of Susmita Rajak Das

Selected Listed Indian Companies

New Issues in Accounting under the Companies Sanjoy Nayak

Act, 2013

Some Musings on Sustainability Reporting Dr. Ahmed Hussain

Maturity Model Version 1.0 in India

Cointegration and Interdependence in the BRICS Soubhik Dey

Stock Markets: An Empirical Study

Analysis of Performance Persistence in Indian Debendra Shaw &

Equity Mutual Funds using Contingency Table Pradip Kumar Samanta

Value-Oriented Mutual Fund Schemes: A Future Susanta Majumder &

Investment Option in India Subhamoy Das

Session II F

In Chair Dr. (CA) Sanjib Kr. Basu

Asso. Professor, and Dean, St. Xavier’s College,
Kolkata.
 Co-Chair Dr. Subir Sinha
Faculty, School of Management, IIEST, Howrah
Coordinators Mr. Soumik Choudhury
Research Scholar, Deptt. of Commerce, University
of Kalyani
Mr. Deepak Jaiswal
Faculty, Umeshchandra College

Paper Presentation

Title Author(s)

The Role of Auditors and Rinita Das

Management in Corporate Fraud
Commission in India
Challenges of Direct and Indirect Iswar Tudu
Taxes for Economic Development in
India: A Study
Comparative Analysis of New Tax Abir Banik&
Regime and Old Tax Regime with Soumyendu
respect to Individual Assessee Mukhopadhyay
Social Stock Exchange: A Financing Souvik Mukherjee &
Platform for Social Enterprises in Dr. Sarmita Guha Ray
India
A Study of the Fiscal Health of West Dr. Suvankar
Bengal in the Pre- and Post-GST Chakraborty& Dr.
Period Subrata Majumder
A Study of Current Trend and Future Debarati Guha &
Prospects of Social Stock Exchange in Subhamoy Das
India
Old Tax Regime or New Tax Regime: Dr. Madhab Kumar
A Matter of Individual Judgement Biswas
Fintech Issues and Challenges in India Abu Zafar Ansari &
Dr.Biswambhar
Mandal
A Comparative Study of Indirect Tax Debasish Bera, Dr. Brajaballav Pal
Revenue between Pre- and Post-GST & Saoni Pal
Regime
How do Gold Prices and Crude Oil Prices Dr. Raktim Ghosh,
Predict the Stock Market Performances of Dr. Biswajit Paul,
Select Fragile Five Nations? A Re- Prof. Ashish Kumar Sana &
examination under the Shadow of Prof. Bhaskar Bagchi
Artificial Neural Network
Tax Structure of Indian Textile Soumendra Laha &
Industry-A Review of Pre- and Post- Dr. Pradip Kumar Samanta
GST Era
Business Process Management during Sandeep Jain
ERP Implementation: A Factor
Analysis
Measuring the Incremental Benefit of Dipanwita Majumder, Biswabandhu
Crypto Investment: A Comparative Pal
Study with the Indian Stock Market &
Dr. Somnath Banerjee
 Implementation of Ind AS in NBFCs: Debjyoti Dey &
Expected Credit Loss and its Effect on Prof. (CA) Sunil Kumar Gandhi
Profitability
Carbon Accounting in India: Future Dr. Preti Singh
Prospects and Issues
Relationship among Technological Priyajit Kumar Ghosh
Innovation, Foreign Direct Investment &
and Environmental Sustainability: Dr. Biswajit Paul
Empirical Analysis based on Panel
Data from G7 Countries
A Study on the Comparative Financial Tarun Kumar Ray
Performance of Selected IT Sector &
Companies of India Dr. Abhijit Sinha
Analysis of Accounting Policy Disclosure Maumita Kundu
Practices by Top-ranked Companies
under NSE
An Evaluation of the Comparative Performance of Arun Kumar Singh
MSMEs in Few Selected Indian States
Tea Break

Valedictory Session

04.00 p.m. – 04:30 p.m.

Professor (CA) Sunil Kumar Gandhi
Former Secretary and President, IAA Kolkata
In-Chair
Branch, and Professor, Department of
Commerce, University of Kalyani
Professor (Dr.) Asish Kr. Sana, Joint Secretary, IAA Kolkata Branch, and
Co-Chair
Professor Department of Commerce, University of Calcutta
Valedictory Address Professor (Dr.)Dhananjoy Rakshit
The Hon’ble Vice-Chancellor
Sidho Kanho Birsha University, WB
Distribution of Certificates

Vote of Thanks Dr. Biswambhar Mandal

Head and Associate Professor, Department of Commerce, University of
Kalyani