Dr. Sarit Biswas is an Assistant Professor in the Finance & Accounting area at Indian Institute of Management Rohtak, Haryana, India. He holds a post-graduate degree in Finance and earned his Doctorate from Indian Institute of Management Shillong, Meghalaya, India. He was also a rank holder in Accounting & Finance major at the under-graduate level. He has participated in various national and international conferences, seminars and workshops. He has also authored several research articles in peer-reviewed international and national journals. He is also an active reviewer of several ABDC/ABS indexed journals.
Financial Reporting and Analysis, Financial Statement Analysis, Management Accounting, Financial Management and Corporate Banking
Corporate Governance, earnings management, banking, financial inclusion, ESG reporting and financial econometrics.
- Biswas, S., Bhattacharya, S. N., Jin, Justin Y., Bhattacharya, M. and Sadarangani, P.H. (2024) “Loan Loss Provisions and Income Smoothing in Banks: The role of Trade Openness and IFRS in BRICS”, China Accounting and Finance Review. Vol. 26, No. 1, pp. 76-101. (ABDC-A)
- Biswas, S., Bhattacharya, M. and Kumar, D. (2024) “Antecedents and Consequences of Earnings Management: A systematic Review of Banking Sector in Developed and Developing Countries”, Australasian Accounting, Business and Finance Journal. Vol. 18, No. 2, pp.196-236. (ABDC-B)
- Biswas, S., Bhattacharya, M., Bhattacharya, S. N. and Sadarangani, P.H. (2022) “Does Inefficiency Influence Earnings Management through Discretionary Loan Loss Provisions? Evidence from Indian Banks”, Journal of Economic Research, Vol. 27, No. 2, pp. 85-118. (ABDC-B)
- Biswas, S., Bhattacharya, M., Sadarangani, P.H. and Jin, J.Y. (2022) “Corporate Governance and Earnings Management in Banks: An Empirical Evidence from India”, Cogent Economics & Finance, Vol. 10, Article No. 2085266. (ABDC-B)
- Biswas, S., Bhattacharya, M. and Bhattacharya, S. N. (2022) “Does Economic Policy Uncertainty Motivate Earnings Management in Indian Banks?”, Empirical Economics Letters, Vol. 21, No.1, pp.33-42. (ABDC-C)
- Bhattacharya, M. and Biswas, S. (2021) “Mergers & Acquisitions and Value Creation: A Banking Industry Perspective”, IUP Journal of Accounting Research and Audit Practices, Vol. 20, No.4, pp.32-46. (ABDC-C)
- Biswas, S. and Bhattacharya, M. (2021) “Capital Structure and Profitability: Footwear companies in the Indian context”, IUP Journal of Accounting Research and Audit Practices, Vol. 20, No.1, pp.37-49. (ABDC-C)
- Biswas, S. and Bhattacharya, M. (2020) “Financial performance analysis of new generation private sector banks: A CAMEL model approach in Indian context”, Journal of Commerce and Accounting Research, Vol. 9, No. 4, pp.37-44. (ABDC-C)
