Prof. Pramod Kumar

Dr. Pramod Kumar's teaching interests are Accounting, Finance and Taxation. His research interests are Corporate Financial Reporting, Financial Analysis, Corporate Governance etc. Dr. Pramod has held several administrative positions in the Institute. He is worked as UGC Junior Research Fellow from 1985-87. He has received awards like Dr. Kanti Swarup Singhal Gold Medal in 1984, Advani Olikon Fellowship at IIM Ahmedabad in 1994-95. He has also won Prof. B.S. Mathur Memorial Paper Award conferred by Indian Accounting Association (Gwalior Chapter) in October 2007. Dr. Pramod has authored 7 books, 18 review articles and 41 research publications. He has attended and presented papers in more than 50 National and International Seminars/Confrences in India. He is in the Editional Board and National Advisory Consults of 3 reputed National Journals of Accounting, Finance and Social Science Stream.

TEACHING EXPERIENCE

• Worked as Junior Research Fellow (UGC) in the Department of Accountancy & Law, R.B.S. College, Agra affiliated to the then Agra University, Agra. (1985-1987)
• Working in the Department of Accountancy & Law, Faculty of Commerce, Dayalbagh Educational Institute, Dayalbagh, Agra since August 05, 1988.
• Teaching Graduate & Post Graduate classes in Faculty of Commerce and Department of Management under Faculty of Social Sciences (1991 to 2007).

AREA OF SPECIALISATION

Accounting, Finance & Taxation (COMMERCE)

RESEARCH PAPER PUBLISHED

• Effect of Capital Structure on Profitability of selected Pharmaceutical Companies in India – The Journal for CMAs, Management Accountant, Kolkata ISSN – 0972-3528, March 2016/Vol .51.
• Legislative and Regulatory Framework of Corporate Financial Reporting in India-published as Abstract in Conference Proceedings of BICON (ISBN:978-93-83462-37-7), organized by Biyani Group of Colleges, Jaipur October 12-17, 2014 pp182
• Casual Relationship between Macro-Economic Variables and Gold Prices in India: An Empirical Studypublished in Dynamics of International Finance in Global South, Excel India Publishers, New Delhi , September, 2014 ISBN: 978-93-83842-81-0 pp158-166
• Impact of Macro Economic Variables on Indian Stock Market: An Empirical Analysispublished in Indian Journal of Accounting – A Journal of Indian Accounting Association (ISSN 0972-1479) Vol.XLVI(1) June 2014 pp51-57
• Extensible Business Reporting Language-Future of Corporate Financial Reporting: An Indian Panorama, published in Gyan Arth- A Journal of Commerce & Economics, (ISSN 2349-1310), Gyan Mahavidayalaya, Aligarh Vol. 01 No.01 April, 2014 pp1-5
• Financial Reporting Practices of Listed and non-listed Microfinance Institutions of India-A Comparative StudyVol.1 Issue 23(May 2014) AARJSH Asian Academic Research Journal of Social Science & Humanities Vol.1 Issue 23(May 2014)ISSN:2278-859X Peer reviewed
• Impact of Interim Financial Reporting on Stock Prices with reference to BSE Sensex companies-an empirical researchAARJSH Vol. 1 (April 2014)ISSN 2278-859XPeer reviewed
• The Timeliness of Online Financial Reporting of selected Indian, UK and US BanksAbhinav International Monthly Refereed Journal of research in Management and Technology Vol.3 issue 4 April 2014 Online ISSN 2320-0073Peer review
• Convergence of Accounting Standards with IFRS in India: Impact on EPS of selected companies  Pp45-58 Journal of Accounting & Finance Vol. 27, Number 02:April-2013 to September 2013 ISSN 09709029 Peer reviewed
• Corporate Financial Reporting on Internet: A Study of Users Perception  paper published in Pacific Business Review International (ISSN:0974-438X) –A Refereed Quarterly Journal of Pacific Institute of Management, Udaipur, Vol.5 Issue 12 June 2013 pp45-55
• Corporate Debt Restructuring in the wake Financial Crisis-paper published in Innovation for Competitive Edge-Growth and Sustainability (edited book) ISBN978-9350-59464-3 published by Macmillan Publishers Indian Ltd. Delhi, 2013: copyright with Symbiosis Centre for Management Studies, Noida-2013
• Quantitative Scrutiny of Quality of Financial Reporting in Indian Scenario- paper published in Transforming Business Organizations for Longevity-Challenges and Opportunities(edited book) ISBN 978-81-8487-225-5 published by Narosa Publishing House Pvt. Ltd., 2013
• Reliability Analysis of Quality Determinants of Corporate Financial Reporting in India, published in  Prastuti, Journal of Management & Research (ISSN 23202262), Institute of Business Management, GLA University, Mathura  , Volume 01 July-December, 2012 Number01 pp46-54 and same paper published by invitation in Jagran Journal of Commerce and Economics (ISSN 2321-6522)Vol. 01 issue 2 June 2013 pp1-12
• An Analysis of Non-performing Assets in Banks: A Comparative Study of Public, Private and Foreign Bankspublished in Synergy- Journal of Institute of Technology and Science,(UPENG02741/80573), Ghaziabad, Vol.10 No.01 January, 2012 pp67-75
• E-Accounting: Financial Information on Web through XBRL-paper published in International Journal of Commerce  & Management (ISSN 2231-587X) Journal of Commerce and Management Research Association, Lucknow-Vol.2 Issue 1 year 2012 Jan-June pp61-69
• Performance Analysis of Indian Telecom Industry ( A Study of MTNL, IDEA Cellular and Bharti Airtel)published in Prabhandan- A Scholarly Peer Reviewed Journal of Department of Management Studies and Research, Belgaum (ISSN2229-4791) Volume No.Issue No. 02 October, 2012 pp45-49
• Corporate Financial Reporting on Internet-A Study of BSE Sensex Companies paper published in Pacific Business Review International (ISSN:0974-438X) –A Refereed Quarterly Journal of Pacific Institute of Management, Udaipur, Vol.4 Issue 3 Jan-March, 2012 pp65-72
• Research on IFRS published in Hindustan (National Hindi Daily) November 29, 2010 page 13.
• Paper entitled, Impact of Quarterly Results on Sensex and Market Volatility-An Empirical Research, Journal of Accounting and Finance (ISSN-09709029)Vol.26 Number 01, October 2011 –March 2012 pp 51-59
• Paper entitled, Corporate Social Responsibility in India: Some Evidences, journal of Social Welfare and Management(ISSN-09750231)Vol. 01 No. 03 July-September 2009 pp81-86
• Paper entitled, Earning Power Capabilities under GAAP & IFRS. Journal of Commerce & Trade, Vol.4, No.2, October, 2009,pp31-36
• Paper entitled, Timeliness of Corporate Internet Financial Reporting in India-An Empirical Research, Journal of Banking , Information Technology and Management, Vol.6, No.2, July –Dec.2009
• Paper entitled, `Transfer Pricing in Multinational Corporations & Role of Corporate Taxation’ –Management Accountant, Journal of ICWAI, Kolkatta Vol.43 No.6, June, 2008 pp446-452
• Pramod Kumar,` Investors’ Perception towards Internet Share Trading : An Empirical Study’ published in conference proceedings of Eighth International Conference on Emerging Issues in Accounting, Information Technology, Business and Management, January 05-06, 2008
• Pramod Kumar,` Corporate Financial Reporting On Internet-A Study’ Osmania Journal of International Business Studies, Hyderabad , Vol.II No.2 July-December 2007
• Pramod Kumar,`Harmonisation of Accounting in Global Scenario’ South Asian Journal of Socio-Political Studies, door  Vol.7 No.1 July-Dec.2006
• Pramod Kumar, Corporate Governance Disclosure Practices in Public Sector Enterprises: An Empirical Analysis’ DEI Journal of Science and Engineering Research with Management,Vol.13/No 1 &2 /2006
• Pramod Kumar,` Global Harmonization of Accounting Standards: An Empirical Research,International Trade and Finance published by Himalaya Publishing House, New Delhi, 2006
• Pramod Kumar, ` Economic Value Added: A Study of Reporting Practices in Indian Corporate Sector & Investors’ Perception,  Management & Accounting Research, ICAI, New Delhi,Volume  10 No.1, July-September, 2006
• Pramod Kumar, `Strategic Cost Management-A Case Study of Shoe Manufacturing Unit of Agra’ Indian Journal of Accounting, Vol. XXXVI(1)-December, 2005.
• Pramod Kumar contributed a paper entitled, ` Corporate Mergers and  Acquisitions: Legal, Accounting and Strategic Issues,’ in the edited Book Managerial Rainbow, published by Kitab Mahal, Allahabad,  July, 2005
• Pramod Kumar, `Role of Derivatives in Foreign Exchange Risk Management in Banks’ Indian Journal of Banking InformationTechnology and Management, Vol.2 No.1 Jan-June 2005,
• Pramod Kumar, `New Horizons of Accounting Disclosure Practices in Indian Industry-An Empirical Research’ Journal of Commerce and Information Technology, Vol.5 No.1 Jan-June 2005
• Pramod Kumar,` Corporate Governance Disclosure Practices in Public Sector Banks ‘Indian Journal of Public Enterprises, Vol No.37. December 2004
• Pramod Kumar contributed a paper entitled, `Financial Derivatives-An Effective Instrument for Corporate Risk Management’ in the edited  Book` Investment Management and Stock Market’ published by Deep and Deep Publications Pvt. Ltd, New Delhi,2005
• Pramod Kumar,` Global Harmonization of Accounting Standards :An Empirical Research’ Indian Journal of Accounting Vol.34 (2),  December, 2004
• Pramod Kumar contributed a paper entitled,` Environmental Accounting: An Indian Panorama’ in the edited book` Environmental Accounting and Reporting’ published by Deep and Deep Publications Pvt. Ltd, New Delhi, 2002.
• Pramod Kumar,` Impact of Interim Financial Reporting on Stock  Prices-An Empirical Research’ International Journal of Financial  and Economic Studies, Vol.12, 2001
• Pramod Kumar, `Accounting Standards and Gaps in Practices in India- An Empirical Study’ Indian Journal of Commerce Vol. No.1993 Part IV Dec.1997
• Pramod Kumar, `Transparency in Accountancy- Taxation Paradox in Accounting Systems’ Indian Journal of Commerce, Utkal University,Bhubaneswar Vol.XL VIII,PartIII NO.184 Sept.1995
• Pramod Kumar.,`Dynamic Role of Dividend Decisions-A Case Study of Corporate Dividend Behaviour in the Associated Cement Companies Ltd.’Published in conference proceedings of National Seminar on Management, Rohilkhand University, Bareilly October, 1993
• Pramod Kumar,`Practices of Social Audit in Indian Cement Industry’ The Indian Journal of Commerce,Vol.No.XL –VI,Part-II No.175,June 1993
• Pramod Kumar, `Direct Taxes Reforms: An Empirical Study of Restructuring Capital Gains Taxation’ Indian Journal of Commerce Vol. No. XL VI Part-I No.174, March 1993
• Pramod Kumar,` Measurement of Activity of a Public Sector Enterprise –A Case Study of Cement Corporation of India Ltd.’ VANIJYA-Dibrugarh University, Vol.5 March,1993
• Pramod Kumar,`Industrial Sickness & Government Policies’ Commerce & Management Education, Indore,1990
• Pramod Kumar,`Emerging Dimensions of Accounting’ The Indian Journal of Commerce,Vol.XL II No.161 Dec.1989
• Pramod Kumar,`Relevance of Zero Base Budgeting in Indian Environment’ (with Prof.J.P.Mittal) Edited book on Zero Base Budgeting published by Radha Publications New Delhi, 1991
• Pramod Kumar` Significance of Zero Base Budgeting in Public Planning and Budgeting’(with Prof. D.K.Srivastava, TISS,Mumbai) Edited book on Zero Base Budgeting published by Radha Publications New Delhi, 1991
• Pramod Kumar,` Analysis of Financial Statements of Cement Industry in India Since 1979’ A survey of research in commerce and management by Prof. M.Saeed (USA) published by Anmol Publications, New Delhi,1991
• Pramod Kumar,` Practices of  Financial Reporting in Indian Cement Industry –A Case Study’ Corporate Financial Reporting by Prof. M. Saeed, Anmol Publications, New Delhi,1990
• Pramod Kumar,`Activity Analysis of Indian Cement Industry (1979-83) (with Dr. H.C. Mehrotra), Commerce and Management Vol.3,No.1 June 1987

Member Editorial Board

• Reviewer-Accounting Studies, Bi-Annual Refereed journal, ISSN 0972-1371, Department of ABST, University of Rajasthan, Jaipur, February, 2014.
• Member, Editorial Board, Journal of Accounting and Finance ISSN 09709029 published by RDA, Jaipur
• Member, Editorial Advisory Board, Jagran Journal of Commerce and Economics (ISSN 2321-6522), published by Jagran College of Arts, Science and Commerce, CSJM University, Kanpur
• Advisor, Indian Journal of Accounting-A Journal of Indian Accounting Association, Jiwaji University, Gwalior
• Reviewer –African Journal of Business Management
• Member, Advisory Committee of Gyan Arth- A Journal of Commerce & Economics (ISSN 2349-1310), Gyan Mahavidyalaya, Aligarh
• Member, Editorial Advisory, Journal of Accounting and Finance,
• Published by Research Development Foundation, Jaipur
• Member, Advisory Board, Indian Journal of Development Research (Bi-annual Journal), Institute of Development Studies, Varanasi
• Member, Editorial Advisory, Journal of Banking, Information Technology & Management, Published by Research Development Association, Jaipur
• Member, National Editorial Board, Journal of Social Welfare and Management, Published by World Information Syndicate, New Delhi.
• Associate Editor, DEI Journal of Science and Engineering with Management, Published by DEI, Deemed University, Agra.

BOOKS PUBLISHED

TRAINING PROGRAMME ATTENDED

• Faculty Development Programme on Student Centric Approach of Teaching for Effective Learning organized by IBS Business School, at Agra August, 03,2014
• National Seminar on Business Research Methods for Research Supervisors organized by Faculty of Commerce, Mohan Lal Sukhadia University, Udaipur February 27-March 02,2012
• Attended one day Faculty Development Programme in Management organized by ICFAI, Hyderabad, November,2007
• One week training programme organized by Computer Centre , DEI on `Use of Internet in Teaching and Research’ January, 2006
•  Attended one day Training Programme on Investment in Government Securities conducted by PNB GILTS Ltd. New Delhi at Radhasoami Urban Co-operative Bank Ltd. Agra, October 12,2002
• Attended 21-days Refresher Programme in Commerce at Academic Staff College, Dr.Hari Singh Gour University, Sagar, March, 1999
• Attended  one month Refresher Programme in Commerce at Academic Staff College, Lucknow,March 1998
• Attended 16^th  Faculty Development Programme in Management, (One year) at Indian Institute of Management, Ahmedabad 1994-95
• Attended a special lecture series organized by Faculty Development Centre, IIM, Ahmedabad in the functional areas of management viz., HRM, (Prof.Jeorome Joseph)Economics (Prof. Bakul Dholakia)and Finance( Prof.Sampat Singh) during 1994-95
• Attended 13 days orientation course for Programme Officers under NSS, organized by University of Roorkee,Dec.1994
• Attended Regional Trainers Training Programme of NSS key personnel on HIV/AIDS Education organized by Training Orientation & Research Centre, University of Delhi,Sept.1993
• Attended one month Academic Training in the field of accounting and finance at Department of Management Studies, Indian Institute of Technology, New Delhi, June-July,1993
• Attended Master Trainer’s Training conducted by State Research Centre , Literacy House, Lucknow, Sept. 1991
• Attended Four days appreciation Course  in Parliamentary Processes and Procedure, organized by the Bureau of Parliamentary Studies and Training, New Delhi, July, 1990
• Attended  one month Orientation programme conducted by ASC, AMU, Aligarh July-August,1989

CONTRIBUTION TO THE INSTITUTE AND OTHER UNIVERSITIES/INSTITUTIONS

• External expert in BOS in Jiwaji University, Gwalior and JNVyas University, Jodhpur
• External expert RDC in Jiwaji University, Gwalior and CCS University, Meerut
• Coordinator, Teacher’s Feedback Committee since October, 2014
• Chairman, Plagiarism Committee (report submitted in July- 2014)
• Coordinator, Question Bank Review (Including Continuous Evaluation System) Committee, Since September 2013
• Coordinator, B.Com. Distance Programme of DEI since 2009
• Member, Committee on change over from cash accounting system to accounting on accrual basis for preparing financial statements of the Institute.
• Designing TDS format for Accounts Department since assessment year  2005-2006
• Lecture sessions conducted on `How to save your Income Tax’ in different faculties and offices of DEI to assist the work of accounts department on TDS and also provide help to employees of the Institute on Income-tax issues
• Assist in recruitment process for the post of Accounts Clerk in  the Central Administrative Office, DEI ( 2007 and 2008)
• Member, Primary Body (2001-2004) and (2007- continue)
• Member, Governing Body(2003-2004), DEI
• Member Finance Committee (2002-2004), DEI
• Dean, Faculty of Commerce, (2001-2004) and (2007- continue)
• Head, Department of Accountancy & Law (1995- continue)
• Member, Academic and Administrative Audit Committee of DEI
• Member, Scholarship Committee for General Category Students
• Chairman, Faculty Board (2001-2004) and (2007- still)
• Chairman, Board of Studies, Accountancy and Law
• Member , Academic Council of DEI
• Member, Grievance Committee, DEI
• Member, Malpractices Prevention Cell, DEI
• Programme Officer, N.S.S. ( 1990-1994)
• In-charge , Examination, Faculty of Commerce, 1999-2001
• Convener, AIDS awareness programme 1994
• Member, Research Colloquia, Faculty of Commerce
• Research Guide/Advisor for MBA,M.Com(IB) and BBM(Hons.) project work
• Member, Selection Committee, DEI
• Associate Editor, DEI Journal of Science and Engineering Research with Management
• Member, DEI Employees Welfare Fund (2001-2004) and (2007-continue)
• Editor, Study Material of Accountancy & Law for distance B.Com.(Hons.) and also Preparation of Study materials for B.Com. in Distance mode commenced from July 01,2008  at Faculty of Commerce, DEI
• Developed Curriculum for newly started M.Phil. Programme in Commerce (January 2008) in dual degree mode.
• MoU with ICICI Bank is under consideration for starting vocational courses especially for B.Com (Hons.) and BBM (Hons.) students of DEI
• External Expert in Research Degree Committee in C.C.S. University, Meerut (2008-2010)
• External Expert in Board of Studies, Deptt. Of Accounting, JNVyas University, Jodhpur (2008-10)

Seminars, Conferences, (with paper Presentation), Workshops etc. attendedand  Paper presented in Seminars/Conferences

1.      Attended, 38th All India Accounting Conference & International Seminar on Accounting Education and Research, Organized by: University Business School, Punjab University, Chandigarh, Dated: December 5-6, 2015. Paper presentation on the topic: Perceptions of Indian professional investors on the usefulness of quarterly results.

2.      Paper presented entitled “Integrated Reporting Disclosure Practices in India: A Comparative Study of Standard Bank of South Africa, Tata Steel Ltd. and Kirloskar Brothers” in International Seminar on Accounting Education and Research organized by University Business School, Punjab University, Chandigarh on 5th & 6th December, 2015.

3.      38th All Indian Accounting Conferences & International Seminar on Accounting Education and Research Organized by Department of Commerce, University of Chandigarh, December 5-6 2015 and Topic: “Stakeholders’ Perception Towards Online Financial Reporting in Selected Banks of Indian, U.K. & U.S.”

4.      The 9th India Japan Bilateral Conference (International) on Creativity and Innovation in Management of Business Organised by: Biyani Group of Colleges, Jaipur, Dated: October 16, 2014, Paper presentation on the topic: Perceptions of Indian Professional Investors on the usefulness of Quarterly Results

5.      National Seminar on “Social Ethics of Business” Organized by: MITS, Gwalior, sponsored by: Ministry of Planning Commission (Research Division), Govt. of India, New Delhi, Dated: October 18- 20 2014, Paper presentation on the topic: Ethics Violations in the World of Corporate Sector: A Critical Analysis

(53 seminar and conferences are given below)

Seminar/Conferences attended in special capacity

• Key-Note Address in Valedictory Session and Chairman in a Technical Session on Financial Instruments in Two days National Seminar on Contemporary Issues in Accounting, organized by Department of Accountancy & Business Statistics, Mohan Lal Sukhadia University, Udaipur September 06-07,2014
• Key-note Address on XBRL-Future of Financial Reporting in National Seminar on Changing Scenario of  Global Business Management and Information Technology organized by School of Commerce & Management Studies, Jiwaji University, Gwalior June 01-02,2014
• Member, National Executive Committee, Indian Accounting Association, Visakapatnam, January, 2014
• Best Paper Award for paper entitled, Convergence of Accounting Standards with IFRS in India: Impact on Earnings Per Share of Selected Companies in11^th International Conference organized by RDA and Rajasthan Chamber of Commerce & Industry, January 05-06, 2012 at Jaipur
• Acted as Joint Chairperson in Technical Session-III on Emerging Issues in Accounting & Finance in 11^th International Conference organized by RDA and Rajasthan Chamber of Commerce & Industry, January 05-06, 2012 at Jaipur.
• Best Paper Awardfor paper entitled, An Empirical Study of Volatility of Stock Market in 10^th International Conference on Accounting and Management Issued organized by Rajasthan Chamber of Commerce and Industry & RDA, Jaipur, January 22-23, 2011. 
• Co-Chair a Technical Session on Emerging Issues in Information Technologyorganized by Rajasthan Chamber of Commerce and Industry & RDA, Jaipur, January 22-23, 2011
• Best Paper Award for paper entitled, Convergence of Accounting Standards:Indian Panorama, in XXXIII All India Accounting Conference at University of Kerala., Thiruvananthapuram November 14-15,2010.  Honoured by Dr. Thomas Isaac, Finance Minister, Government of  Kerala
• Co-Chair a Technical Sessionon Emerging Issues in Information Technology in 8^th International Conference on Emerging Issues in Accounting, Information Technology, Business & Management  organized by RDA and The Rajasthan Chamber of Commerce and Industry, Jaipur on January 5-6,2008
• Prof. B.S.Mathur Memorial Awardfor Paper presented entitled, Investment Patterns of Mutual Fund Investors: An Empirical Research  in a National Seminar on Contemporary Issues in Accounting, Commerce and Business Management organized by Indian Accounting Association, Gwalior, October 27-28,2007
• Vice Chairperson in a  Technical Sessionon Emerging Issues in Information Technology in 7th International Conference on Emerging Issues in Accounting, Information Technology, Business & Management  organized by RDA and The Rajasthan Chamber of Commerce and Industry, Jaipur on January 9-10,2006
• Co-Chairman of Technical Sessionon Non-Performing Assets in Banks in 5^th International Conference on The Changing Dimensions of Accounting and Finance-Issues and Strategies, organized by RDA and The Rajasthan Chamber of Commerce and Industry, Jaipur on February 22-23, 2003

Research Projects

Seminars, Conferences, and Symposia organized

RESEARCH GUIDED

Ph.D. Completed and awarded                                                                         07

Ph.D submitted                                                                                                    01

Ph.D.  Ongoing                                                                                                     03

M.Phil (completed)                                                                                              11

MBA, M.COM. BBM AND B.COM (Projects supervised)                                67

Life Memberships of Academic Associations

• Life Member , System Society of India, Thiruvananthapuram (since 2006)

• Life Member, Indian Commerce Association, New Delhi (since 1989)
• Life Member, Indian Accounting Association, (  since 1989)
• Alumni, Indian Institute of Management- Ahmedabad

JRF/NET

Ankit Saxena, Rakesh Kumar (Both JRFs)

Ashish Saxena, Shubhendu Jain, Prakash Bhatia and Ankita Singh (All NET)