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Current Issue's Features (Volume 15 Number 1, April - September 2015)

An Investigation into Recent Trends and Challenges of Accounting 'Climate Instruments' .........

The paper studies the recent trends in accounting practice for disclosure of 'climate mitigation assets' related information in financial statements and examines the challenges it raises for private investors and investee firms. The paper provides a comparative analysis of accounting policies in three regions Europe, America and Asia for treatment of emissions credits and renewable energy certificates only. It examines the information shared in four leading market surveys on the accounting practice currently followed by firms to report, measure and disclose these climate instruments. A logical analysis is then presented to analyse the challenges raised by this accounting diversity for private investors and publicly listed firms. In the end the paper presents a potential scenario for future developments. The paper finds out a clear absence of definitive and uniform accounting guidance on treatment of climate instruments in these three regions. A review of market surveys provide evidence that a range of diverse accounting practices have now emerged among firms for reporting and disclosure of climate trading rights and obligations. This accounting conundrum has created a hidden deterrence to investment research and deters the overall mobilisation of private investments for climate-affected firms. In long-term a status quo deadlock of accounting policy can potentially be a significant barrier to create a truly liquid and transparent world wide climate market. The research provides comprehensive, up-to-date information on climate accounting practices of firms to potential investors. It also presents conceptual aspects on financial accounting for climate policy making and, ultimately adds practical value to the ongoing climate financial accounting debate.

Antecedents of Mobile Number Portability in Indian Telecommunication Sector ..........

The Telecommunication Sector in India, for the last decade, has been a witness to several structural and regulatory changes that have resulted in a heightened level of competition among companies. Institutional changes, creation of extensive product/service portfolios, major changes in the ownership status, heavy use of modern technology, and globalization of the companies' activities are some examples of the changes identified in this sector. The intense competition among firms in the new global environment has made it inevitable for them to seek ways to create and maintain quality relationship with customers. The Indian telecommunication sector is no exception. In this context, the relationship among customer's perceived service quality, employee quality, trust, corporate image, switching costs, and switching intention (through mobile number portability) have been analyzed by using regression analysis. The research indicated that service quality, employee quality, perceived value, trust, and switching costs appear to be most important dimensions influencing switching intention. Corporate image, however, was not found to be statistically significant in the purposed model. Service organizations should try to develop strategies that enhance positive behavioral responses and prohibit negative ones. Such strategies can include meeting the desired service levels as expected by customers, preventing service problems from occurring, dealing effectively with dissatisfied customers by solving their problems effectively, and positively confronting customers' complaints.

Primary Bank as a Measure of Brand Loyalty: An Empirical Study in Indian ............

Creating customer loyalty is a key objective for bank marketers. Various studies in the past have explored customer loyalty for financial services. The present study considers primary bank as a measure for determining loyalty. Based on the responses from 151 customers in three different bank brands, the study attempts to find the relationship between primary bank and demographic variables. The results did not find significant relationship between primary bank and various demographic variables. Using non-parametric Mann Whitney U test, the study found significant differences between primary and non- primary customers in terms of technology, salary/pension account and long term dealings. Factors analysis was used to classify customer loyalty factors which were identified as softer dimension, rates, technological solutions and position.

Editorial Advisory Board

"JSR has an International editorial board and has representation from the academia both from Indian and foreign universities. The editorial advisory board is still being expanded."                           

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