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Dr.

Dr. Sushma Vishnani

Director
Professor - Finance & Accounting

CONTACT
Email: sushma.vishnani@jaipuria.ac.in
Location: Jaipuria Lucknow

RESEARCH AREAS

Quality of financial reporting, corporate governance, asset pricing, accounting conservatism.

TEACHING AREAS
Corporate Finance, Corporate Valuation, Financial Accounting

Dr. Sushma Vishnani is a distinguished academician, consultant, researcher, and trainer with over 20+ years of expertise in Finance and Accounting. She currently serves as Director at  Jaipuria Institute of Management, Lucknow.

Her research papers have been extensively published in reputed refereed journals like Accountancy Business and the Public Interest (AABA), Business Strategy and Environment (Wiley-Blackwell), Journal of Enterprise Information Management (Emerald Publishing), Asia-Pacific Financial Markets (Springer), Internet Research (Emerald Publishing), International Journal of Managerial and Financial Accounting (Inderscience Publishers), Journal of Financial Services Marketing (Springer Nature), Journal of Emerging Market Finance (SAGE Publications India), Global Business Review (IMI), Afro-Asian Journal of Finance & Accounting (Inderscience), The Chartered Accountant (ICAI), Vikalpa (IIM-Ahmedabad) to name a few.

She has participated and presented papers in various national and international conferences.

Articles written on accounting standards, published in Newsletter of ICAI, Kanpur. Participated in various seminars, conferences, and workshops conducted by ICAI, Lucknow, and Kanpur offices as a speaker.

She has been engaged as Guest Faculty in Banking Institute of Rural Development, Lucknow. (BIRD) and conducted training sessions on various aspects relating to basics of accountancy, GAAPs, Bank Balance Sheets, their finalization, financial management aspects of NGOs, etc.

She has conducted training programs on financial and accounting-related matters for the employees of ICICI Pru and various other world-bank-aided projects.

Ph.D., CA, Dip. (IFRS)

20+ years

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 Review0(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

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