Arindam Gupta
The Accounting Information System, as a part of the overall Management Information System (MIS), is considered a rich source of significant predictors of risk. The accounting-based risk measures, which have been developed from accounting information, have been viewed as surrogates for the variability of return of a firm’s common equity shares, which operationally measure its market risk and which ultimately lead to the concept of ‘beta’ coefficient, the ...