International Journals

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    VARYING VOLATILITY WITH DIFFERENT MODELS: A STUDY WITH REFERENCE TO AUTOMOBILE SECTOR IN CNX NIFTY COMPANIES IN INDIA
    (Zenith International Journal of Multidisciplinary Research,, 2019-05) G B, Sabari Rajan; K, Prabhakaran
    This study is been conducted to forecast the market volatility using different econometric (ARCH) models and found the suitable model to measure the same. For the purpose of this study a sample of 48 automobile companies has been selected for research based on their market capitalization, which is classified under three categories - High, Medium and Low. The EGARCH model provides the most accurate forecast compared to other competing models in the study. The study also made few observations which may help the investors to understand better about the stock market.
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    PREVENTING AND DETECTING FINANCIAL FRAUD USING AUDIT: A THEORETICAL FRAMEWORK
    (International Journal of Management, Technology and Engineering, 2019-02) G B, Sabari Rajan
    The purpose of this paper is not to emphasize the role of an auditor in the detection and prevention of financial fraud process, but also to highlight its imperative in preventing the commission the frauds in an accounting entity. Besides, the paper plans to transparent the real-time usages of internal/external audit, that can provide to the entity on the leadership of its business and also to the stakeholders for their well beings. Starting from the premise that auditors are not the opponents of any business entity, one should remember that: the internal audit is a function of backing offered to the leadership of that business in order for them to better manage their activities; it expresses judgments on all decisions taken by the leadership that ensure the normal and efficient functioning of its activities, and its objective is to create added value. Finally, this paper made an attempt to understand the real-time implications of an internal audit, how the internal system of auditing will enhance the voice of the business among business leaders and also the existing theoretical framework for the system of audit.
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    BEHAVIOURAL FINANCE: A KEY TO SUSTAIN THE INVESTMENT
    (International Journal of Research in Computer Application & Management, 2019-01) G B, Sabari Rajan
    The traditional structure of finance stresses the theories of modern portfolio theory and the efficient market hypothesis, the evolving field of behavioural finance investigates the psychological and sociological issues that impact the decision-making process. This paper will discuss some general principles of behavioural finance including omission bias, the utility of money, availability heuristic, framing, probability weighting. In conclusion, the paper will provide strategies to assist individuals to resolve these mental mistakes and errors by recommending some important investment strategies.