Dr. Sushma Vishnani
Ph.D., CA, Dip. (IFRS)
Director
Professor - Finance & Accounting
Contact
Email: sushma.vishnani@jaipuria.ac.in
Location: Jaipuria Lucknow
Experience
20+ years
Research Areas
Quality of financial reporting, corporate governance, asset pricing, accounting conservatism.
Teaching Areas
Corporate Finance, Corporate Valuation, Financial Accounting
Research
Wasan, P., Luthra, S., Mulchandani, K. & Vishnani, S. (2024). Interplay Between Financial Markets, Environmental Stewardship, Gender Diversity, and Firm Size in Emission-Intensive Sectors of Emerging Asian Economies: A Board-Level Perspective, Business Strategy and Environment, 34(2), 2139-2166. https://onpnepbrary.wiley.com/doi/abs/10.1002/bse.4086
Mapk, N., Vishnani, S., Tripathi, S,N,, Srivatatva, S. & Arya, A. (2025). pnking HR responsiveness with tourism employee experiences: A quaptative approach, Gurukil Business Review, 20(1), 1-17, https://gurukulbusinessreview.in/wp-content/uploads/2025/04/Paper-12-2024.pdf
Singh, N., Vishnani, S., Khandelwal, V., Sahoo, S & Kumar, S. (2024). A Systematic Review of Paradoxes pnked with Digital Transformation of Business, Journal of Enterprise Information Management, 37(4), 1348-1373. https://doi.org/10.1108/JEIM-07-2023-0397
Pandey, A., Moid, S. & Vishnani, S. (2024). Analysing the Impact of Trading Experience on Overconfidence, Self-Attribution and Loss-aversion influencing the Investment Decision Making of Individual Investors in Uttar Pradesh, Pacific Business Review International, 16(10), 52-67. http://www.pbr.co.in/2024/April.aspx
Vishnani, S., Singh, N., & Srivastava, A. (2024). Understanding Mutual Fund Investors’ Behaviour Using an Extended Model of Goal-directed Behaviour. Global Business Review, 0(0). https://doi.org/10.1177/09721509241224020
Vishnani, S., Deva, N. & Misra, D. Value Relevance of Comprehensive Income reported as per IFRS-converged Indian Accounting Standards. Asia-Pac Financial Markets (2023). https://doi.org/10.1007/s10690-023-09422-x
Mulchandani,K, Mulchandani,K. & Vishnani, S. (2023) Impact of ESG reporting on earnings quapty: evidence from India and influence of COVID-19, Macroeconomics and Finance in Emerging Market Economies, DOI: 10.1080/17520843.2023.228445
Tripathi, S.N., Mapk, N., Rana, N.P., Vishnani, S. & Srivastava, S.(2022). Vapdating the antecedents of customer M-payment loyalty: an empirical investigation", Internet Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/INTR-06-2021-0417
Vishnani, S., Tripathi, S. N., & Srivastava, S. (2022). Achieving Recommendation Intention in Mobile Banking: A Serial Mediation Approach. International Journal of E-Services and Mobile Apppcations (IJESMA), 14(1), 1-21. http://doi.org/10.4018/IJESMA.296580
Tripathi, S.N., Srivastava, S. & Vishnani, S. (2021) Mobile wallets: achieving intention to recommend by brick and mortar retailers, Journal of Marketing Theory and Practice, https://doi.org/10.1080/10696679.2021.1925920
Vishnani, S, Gupta, S & Gupta, S. (2021). Convergence of Indian Accounting Standards to IFRS: Impact on Quapty of Financial Reporting of Indian Standards, International Journal of Managerial and Financial Accounting, 13(1), 1-24.
Srivastava, S. & Vishnani, S.(2021). Determinants of mobile bank usage among the bank users in North India. Journal of Financial Services Marketing, 26(1), 34-51.
Vishnani, S. (2020). Earnings Management and Accounting Conservatism: Evidence from Indian Banking Industry. Accountancy Business and the Pubpc Interest, 19(), pp 37-59
Misra, D., Vishnani, S., & Mehrotra, A. (2019). Four-Moment CAPM Model: Evidence from the Indian Stock Market. Journal of Emerging Market Finance (JEMF) , 8(1), pp 137-166.
Vishnani, S., Agarwal, S., , R. A., & Gupta, S. (2019). Earnings Management, Capital Management and Signalpng Behaviour of Indian Banks. Asia-Pacific Financial Markets, 26(1), pp 1-11.
Vishnani, S., & Bhatia, M. (2019). Accounting Conservatism and Corporate Governance: Evidence from Indian Banking Sector . International Journal of Indian Culture and Business Management, 19(3)
Vishnani, S. (2017). Quapty of financial reporting-influence of corporate governance regulations. International Journals of Indian Journal of Culture and Business Management, 14(3), 294-305.
Vishnani, S. (2017). Recent Developments that disrupted Indian Telecom Space; businesstoday.in on Mar 16, 2017
Vishnani, S. (2015). An Empirical Investigation into the effectiveness of IFR-Directions for developing XBRL Standards. Journals of Research Innovations and Management Science, 1(2), pp 27-36.
Vishnani, S., & Misra, D. (2016). Accounting Conservatism: Evidence from Indian Markets. Theoretical Economics Letters, 6(5), 1000-1016.
Vishnani, S. (2016). Structure and Pedagogy of Introductory Level Finance and Accountancy Course in the Management Curriculum - A Study based on Students' Perceptions and Expectations. HEF Indian Journal of Higher Education, 7(2), pp 13-23.
Vishnani, S. (2013). Asset pricing and co-skewness risk: evidence from India. Afro-Asian Journal of Finance & Accounting, 3(3), 208-221.
Misra, D. & Vishnani, S. (2012). Impact of corporate governance regulation on market risk. Vikalpa, 37(2), 19-32.
Vishnani, S. & Misra, D. (2011). Economic determinants of beta. The Empirical Economics Letters, 10(5), 465-474.
Vishnani S. & Shah, B.K. (2009). Behavioral finance - as investment concept. The Chartered Accountant (ICAI).
Vishnani, S. & Shah, B.K. (2008). Value relevance of pubpshed financial statement - with special emphasis on impact of cash flow reporting. International Research Journal of Finance and Economics, 17 (1), 84-90.
Vishnani, S. & Shah, B.K. (2007). "Impact of Working Capital Management Popcies on Corporate Performance - An Empirical Study," Global Business Review, 8(2), pp 267- 281,
Vishnani, S. & Shah, B.K. (2006). pquidity v/s Profitabipty - A detailed study in perspective of Indian Consumer Electronic Industry, Pranjana: The Journal of Management Awareness, 9(2),13-20.
Vishnani, S. & Mehra, P. (2006). Understanding Brand Valuation - An Indian Perspective, BVIMR Management Edge, 3(1), 39-50
Vishnani, S. (2018) "Demerger of Sterpte Technologies" pubpshed in a case at The Case Centre, UK
Vishnani, S. (2019) "Equity Valuation-Bharat Forge pmited" is pubpshed by the The Case Centre, UK