GST in India : Performance of Companies After One - Year of Roll Out (Record no. 50904)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02011nam a2200193 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190114124638.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190114b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Shukla, Shalini |
| 9 (RLIN) | 32888 |
| 245 ## - TITLE STATEMENT | |
| Title | GST in India : Performance of Companies After One - Year of Roll Out |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 37- 48 p |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | There is mixed anticipation and different responses on GST from manufacturers, service providers, and different market intermediaries. There is lack of such studies, specifically in the context of India, that provide any empirical support on either positive or negative impact of GST. Thus, the present study sought to empirically analyze the performance of companies after one year of GST implementation. Probability sampling was used to get the relevant sample. A total of 192 BSE listed companies were taken for analysis. Financial parameters (total assets, profit, and market capitalization for FY2017 and FY 2018) and demographic variables (size and experience of companies) were used to analyze the impact of GST roll out. The results indicated that among all three financial parameters, only total assets were significantly different from the pre GST time (FY2017). Further analysis highlighted that age and size of the company also affected the equation and were found significant in influencing the performance of companies after GST implementation. Detailed analysis and results were subsequently discussed in this paper. The study brought forth new insights on effect of new indirect tax regime on financial performance of the companies in order to fill the research gap. The results of the study will be useful for policy makers, strategists, and managers to cope up with the challenges posed by GST. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | GST Goods and Services Tax |
| Uncontrolled term | Pre-Post Analysis India |
| Uncontrolled term | Bombay Stock exchange BSE |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Singh, Ram |
| 9 (RLIN) | 32889 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29384 |
| Host Itemnumber | 73058 |
| Main entry heading | GILANI,S. |
| Other item identifier | 5559618 |
| Title | INDIAN JOURNAL OF FINANCE |
| International Standard Serial Number | 0973-8711 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 14/01/2019 | Vol 12, Issue 11/ 5559618JA3 | 5559618JA3 | 14/01/2019 | 14/01/2019 |