Prof. K. C. Kabra

Commerce Department

Designation: Professor

Joined NEHU on

18-09-1993

Qualifications:

M.Com, Ph.D, (all from JR Nagar Rajasthan Vidyapeeth University, Udaipur)

Awards, (if any):  Emerald Literati Highly Commended Award, 2017

Phd Awarded/Supervised:  3

Administrative responsibilities undertaken :          

  1. Head – i) from 17.12.2011 to 18.02.2015; and ii) from 20.09.2018 to Continue
  2. Hostel Warden from 29.04.2011 to 31.07.2012;
  3. Member, Committee on International Day of Yoga (IDY).

Academic affiliations (if any):                           

1. Life Member, Meghalaya Chapter of Indian Accounting Association (IAA), Udaipur; and
2. Founder Member, North East India Commerce & Management Association (NEICMA), Guwahati
3. Member of The Commerce and Management Educators of North-East India, Guwahati.

Publications

Books:

One- Economic Growth of Mizoram, Published in 2008 by Concept Publishing Co., N Delhi ISBN NO. 13:978-81-8069-518-6

Publication of Research Papers -

Title of Papers Published Year Name of book / journal Name of author / institution
Corporate Governance & Voluntary Disclosure: A Synthesis of Empirical Studies 2020 (July) Business Perspective and Research, (ISSN: 2278-5337; eISSN: 2394-9937), 8 (2). Sage Publications, K. J. Somaiya Institute of Mgt Studies & Research, Mumbai
Complementary or Substitutive Relationship between Corporate Governance and Voluntary Disclosure? Indian Evidence 2019 (Dec) Indonesian Journal of Sustainability Accounting and Management, (ISSN: 2597-6214; eISSN: 2597-6222), 3(2) Universitas Pasundan, Indonesia
Capital Structure Dynamics & Financing Imbalance: Evidence from an Emerging Economy 2019 (Nov) Emerging Economy Studies (ISSN: 2394-9015; eISSN: 2454-2148), 5(2). Sage Publications, International Mgt Institute (IMT), New Delhi
Firm Profitability & Adjustment of Capital Structure: Indian Evidence 2019 Vision - The Journal of Business Perspective, pp. 1-12, (ISSN: 09722629; eISSN: 22495304), DOI: 10.1177/0972262919855804 Sage Publications, Mgt Development Institute (MDI), Gurugram
The Value Relevance of Corporate Voluntary Disclosure: Evidence from India 2019 (July) The IUP Journal of Accounting Research & Audit Practices, pp. 7-27, (ISSN: 0972-690X), XVIII(3). ICFAI University, Hyderabad
Corporate Governance & Firm Value: Review of Research in view of Major Reforms in India 2018 Research Bulletin, pp. 39-57, (ISSN: 2230-9241), 44(II). The Institute of Cost Accountants of India (ICAI), Kolkata
Are Companies Rewarded for More Voluntary Disclosure? Evidences from Literature 2018 (Aug) Pacific Business Review International, pp. 37-48, (ISSN:  0974-438X; eISSN: 0974-438X), 11(2) Pacific Institute of Management, Udaipur
Dynamic Capital Structure Adjustments & Business Group Affiliations: Indian Evidence 2018 (Sept) Business Perspectives & Research, pp. 27-41, (ISSN: 2278-5337; eISSN: 2394-9937), 6(1). DOI: 10.1177/2278533717722656 Sage Publications, K. J. Somaiya Institute of Mgt Studies & Research, Mumbai
The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India 2017 Indian Journal of Corporate Governance, pp.24-43, 10(1) Sage Publications, Institute of Public Enterprises (IPE), Hyderabad
Capital Structure, Group Affiliation & Financial Constraints: Indian Evidence 2017 (Apr) Prajnan, Journal of Social & Management Sciences, pp.9-36, (ISSN:0970-8448), XLVI(1) The National Institute of Bank Management (NIBM), Pune
Factors Influencing Environmental Disclosures: Evidence from India 2017 (Jan) The IUP Journal of Accounting Research & Audit Practices, pp.7-24, (ISSN:0972-690X), XVI(1) ICFAI University, Hyderabad
Capital Structure Determinants of the Indian Manufacturing Sector: An Empirical Study 2016 International Journal of Applied Management Research, pp.68-81, (ISSN:2347-2839), 3(1&2) Dept of Mgt, North Eastern Hill University (NEHU), Tura Campus, Tura.
Corporate Governance & Environmental Disclosures: Evidence from Polluted Companies in India 2016 (Oct) Research Bulletin, pp.38-49, (ISSN: 2230-9241), 42(III) The Institute of Cost Accountants of India (ICAI), Kolkata
What Determines Firms’ Zero-Leverage Policy in India? 2016 (Dec) Managerial Finance, pp.1138-1158, (ISSN: 0307-4358), 42(12). DOI: 10.1108/MF-01-2016-0029. Indexed in Scopus Emerald Publishing Ltd, UK
Does Group Affiliation Determine Firms’ Leverage? Evidence from India 2015 (Sept) International Journal of Finance Research Review, pp. 20-27, (ISSN: 2347 – 1654; eISSN: 2321 – 0354 ), 3(9) Inter Continental Mgt Research Review (www.icmrr.org), Bangalore
University Funding – A World View 2014 (Oct) International Journal of Business & Administration Research Review, pp.88-98, (ISSN: 2348-0653), 1(7) K. Sangeetha, International Journal of Business & Admn Research Review, Bangalore-83
Fiscal Crisis in Higher Education: A Case Study of NEHU 2013 (Dec) International Journal of Applied Management Research, pp.42-48, (ISSN: 2347-2839), 1(2) Dept of Mgt, North Eastern Hill University (NEHU), Tura Campus, Tura.
Development of Trade & Commerce in Mizoram 2009 BHU Management Review, Vol. 1, Dec., pp. 59-68 (81-85305-33-1) Dept of Mgt, Banaras Hindu University, Varanasi.
Human Development in Assam (Aspects of Attitudinal Change) 2008 (July) Banijya, July, Vol. 1, No. 1, pp. 62-72) Dept of Commerce, Assam University, Silchar (Assam).
Co-operative Financing in Mizoram (A case study of Mizoram Co-operative Apex Bank Ltd) 2008 Journal of Business and Finance, Jan – July, Issue 1, Vol. 1, pp. 75 – 96 Dept of Financial Studies, VBS Purvanchal University, Jaunpur, UP
What does Fair Value Accounting need?– Accounting Principle or Accountants' Principle 2007 Vanijya, Vol. 17, pp. 31 - 45 Dept of Commerce, Dibrugarh University, Dibrugarh
Financing of Business & Industry in Mizoram 2006 Kangleipak Business Review December, Vol. 4, No. 1, (ISSN: 0975-3656), Pp.62 – 71 Dept of Commerce, Manipur University, Imphal
The Impact of Macro Planning & Budgetary Supports on Small Scale Industrialization in Mizoram 2006 (Sept) SEDME, Vol.33, No. 3, (ISSN: 0970-8464), pp. 1 - 20 NISIET, Hyderabad.

Publication of Book Chapters –

Title of the Book Chapter Published Year Name of the book Name of author / Institution
The Zero-Leverage Phenomenon: Empirical Evidence from Indian Firms 2015 (Aug) e-proceedings of 4th International Conference on Emerging Trends in Finance & Accounting, pp. 1-26 (ISBN: 978-93-83302-09-3) SDMIMD, Mysuru, India
Determinants of Environmental Disclosures Practices by Most Polluting Industries in India 2015 (Aug) e-proceedings of 4th International Conference on Emerging Trends in Finance & Accounting (ISBN: 978-93-83302-09-3) SDMIMD, Mysuru, India
Common Pool Resource Management & Microfinance Mechanism: A Study of WGHCRMS, Meghalaya 2011 Microfinance Revolution in India: Success & Sustainability, (978-81-7381-671-0), pp.191-203 Ahmed, Bhagat & Singaiah edited, New Central Book Agency (P) Ltd, Kolkata
Agriculture and Forestry: A Road Map to Rural Development 2010 Rural Development in India – Retrospect & Prospects pp. 235 – 257 (13:978-81-8069-704-3) Komol Singha edited, Concept Publishing Company (P) Ltd, New Delhi.
Tourism in Meghalaya: Policy, Prospects and Problems 2010 Development Scenario of North-East India
pp. 122-149 (978-81-86307-25-0)
J U Ahmed edited, DVS Publisher, Guwahati.
Infrastructure Development in North-East India: A case study of Mizoram 2010 Development Scenario of North-East India
pp. 215-237 (978-81-86307-25-0)
J U Ahmed edited, DVS Publisher, Guwahati.
A Study on the Problems of Business and Industry in Mizoram 2010 Development Vision of North East India
pp. 100 – 126 (13:978-81-8069-644-2)
J U Ahmed edited, Concept Publishing Company (P) Ltd, New Delhi.
Problems and Prospects of Rural Entrepreneurship with special reference to Mizoram 2010 Development Vision of North East India
Pp. 155 – 174 (13:978-81-8069-644-2)
J U Ahmed edited, Concept Publishing Company (P) Ltd, New Delhi.
Globalisation and Prospects of Commerce Education with special reference to Mizoram 2010 Commerce Education in North East India, pp. 185-198 (81-8324-349-5)P A Rajmani Singha edited, Mittal Publication, New Delhi
Border Trade in Mizoram: Emerging Trends and Future Prospects 2006 Challenges of Development in North-East India, pp. 348 – 376 (81-89233-34-3) David R. Syiemlieh, Anuradha Dutta, & Srinath Baruah, Regency Publication, New Delhi.
Entrepreneurship and Information Technology in Mizoram 2006 Entrepreneurship and Small Scale Industries, pp. 205 - 215 G. P. Prasain, Akansha Publishing House, New Delhi.
Co-operative Financing in Mizoram 2004 Published in the form of CD 57th All India Com Conference, MKHS Gujarati Girls College, Indore.

 

Publication of Papers in eProceedings -

Title of the Paper Year Name of the eProceeddings Name of the Institution
The Zero-Leverage Phenomenon: Empirical Evidence from Indian Firms 2015 (Aug) e-proceedings of 4th International Conference on Emerging Trends in Finance & Accounting, pp. 1-26 (ISBN: 978-93-83302-09-3) SDMIMD, Mysuru, India
Determinants of Environmental Disclosures Practices by Most Polluting Industries in India 2015 (Aug) e-proceedings of 4th International Conference on Emerging Trends in Finance & Accounting (ISBN: 978-93-83302-09-3) SDMIMD, Mysuru, India
Co-operative Financing in Mizoram 2004 Published in the form of CD 57th All India Com Conference, MKHS Gujarati Girls College, Indore.

Papers presented in Conferences/Seminars:

Title of Papers Presented Year Title of the Seminar Orgainser
What Determines Firms’ Voluntary Disclosure? Evidence from Literature 2018 (Oct) 3rd National Conference of North East India Commerce & Management Association (NEICMA) Dept of Commerce, J Barooah College, Jorhat
The Zero-Leverage Puzzle: Empirical Evidence from Indian Firms 2015 (Dec) India Finance Conference (IFC) Indian Institute of Management (IIM), Kolkata
Determinants of Capital Structure & Affiliation to Business Groups: New Evidence 2015 (Nov) National Seminar on Emerging Trends in Commerce and Accounting Dept of Commerce, Sikkim University in collaboration with ICAI, New Delhi
Legal Status & Performance of MFIs in India 2015 (Nov) National Seminar on Emerging Trends in Commerce and Accounting Dept of Commerce, Sikkim University in collaboration with ICAI, New Delhi
The Zero-Leverage Phenomenon: Empirical Evidence from Indian Firms 2015 (Aug) 4th International Conference on Emerging Trends in Finance & Accounting SDMIMD, Mysuru, India
Determinants of Environmental Disclosures Practices by Most Polluting Industries in India 2015 (Aug) 4th International Conference on Emerging Trends in Finance & Accounting SDMIMD, Mysuru, India
Capital Structure Adjustment & Business Group Affiliations: A Study of Indian Corporate Sector 2015 (Jan) 11th International Conference on Business & Finance (ICBF) IBS, ICFAI Foundation for Higher Education, Hyderabad
Corporate Environmental Disclosure Practices: A Study of Coal India Ltd 2015 (Jan) 10th International Seminar on Financial Markets: Issues and Challenges Bharathidasan University, Tiruchirappalli, (TN)
Environmental Disclosures by Oil Companies in India: Way forward to Sustainability 2014 (Nov) 6th International Conference on “Corporate Governance: Corporate Corruption & Sustainability Institute of Public Enterprise (IPE), Hyderabad,  Andhra Pradesh
Governance & Performance of Microfinance Institutions: A Review 2014 National Seminar on Emerging Trends in Financial Markets Dept of Mgt, NEHU, Tura Campus, Tura
Status of Corporate Environmental Disclosure Practices of ONGC Ltd & Oil India Ltd: Looking Forward to Sustainability 2014 International Seminar on Environmental Degradation, Sustainable Development and Entrenchment of Poverty: Issues & Policy Implications C.K.B. College, Teok, Jorhat, Assam
Draft Proposal on Integrated Reporting 2013 National Seminar on Convergence of Accounting Standards (For Reporting Purpose) Dept of Com & Mgt, Shillong College & Shillong Academic Society, Shillong
Fiscal Crisis in Higher Education: A Case Study of North-Eastern Hill University 2012 National Seminar & 20th Annual Conference of NE India Education Society on Planning & Financing Education for National Development with Special Reference to North-East India Dept of Education, NEHU & NEIES, Shillong
Marketing of Services in Rural India 2010 Regional Seminar on Services Sector in Mizoram: Opportunities & Challenges Dept of Commerce, Mizoram University, Aizawl
Microfinance in West Garo Hills (The Role of IFAD) 2009 National Seminar on Micro-Finance Revolution: Understanding its Success & Sustainability Dept of Mgt, NEHU, Tura Campus, Tura
Rural Empowerment through Micro Industrial Enterprises in Mizoram 2009 National Seminar on Rural Empowerment in NE India Dept of RDAP, NEHU, Tura Campus, Tura
Infrastructure Development in NE India (with Speical Reference to Mizoram) 2007 National Seminar on Development of Hill Tribal Villages in NE India with special reference to Nagaland Dept of Economics, St. Joseph’s College, Jakhama, Kohima
Human Development in NE India: Aspects of Attitudinal Change 2007 National Seminar on Growth & Human Development in North-East India Dept of Economics, NEHU, Shillong.
Tourism in Meghalaya 2007 National Seminar on Constraints & Opportunities of Tourism in NE India with special reference to Arunachal Pradesh. Dept of Commerce, Rajiv Gandhi University, Itanagar.
Agriculture & Forestry - Road Map to Employment 2006 National Seminar on Rural Entrepreneurship in India with Special Reference to North-East Region Faculty of Com & Mgt, Rajiv Gandhi University, Itanagar
Problems and Prospects of Rural Entrepreneurship with Special Reference to Mizoram 2006 National Seminar on Rural Entrepreneurship in India with Special Reference to North-East Region Faculty of Com & Mgt, Rajiv Gandhi University, Itanagar
The Impact of Macro Planning and Budgetary Supports on Small Scale Industrialization in Mizoram 2006 National Seminar on Promotion of Entrepreneurship in North-Eastern Region: Issues & Challenges. Dept of RDAP, North-Eastern Hill University (NEHU), Tura Campus, Tura
Mergers & Acquisition - Theoretical Perspectives 2006 59th All India Commerce Conference, Faculty of Com & Mgt Studies, Andhra University, Visakhapatnam.
Development of Trade & Commerce in Mizoram 2006 59th All India Commerce Conference Faculty of Com & Mgt Studies, Andhra University, Visakhapatnam.
Accounting Profession – A Voyage on time 2006 29th Annual Conference of Indian Accounting Association University of Delhi, Delhi
Entrepreneurial Development in Mizoram- An Insight Look 2006 National Seminar on Economy and Entrepreneurship Dept of Financial Studies, VBS Purvanchal University, Jaunpur
Indian Agriculture in WTO Regime: Opportunities & Challenges 2006 National Seminar on Global Convergence of Commerce Education Dept of Commerce, NEHU, Shillong & the ICAI, New Delhi
Prospects of Indo – Bangla Border Trade  with Special Reference to Non – Timber Forest Products 2006 National Seminar on Global Convergence of Commerce Education Dept of Commerce, Manipur University, Imphal & the ICAI, New Delhi
The Way Value Addition is Taxed in Mizoram 2005 58th All India Commerce Conference Faculty of Commerce & Mgt Studies, MGK Vidyapeeth, Varanasi
VAT in North-Eastern States 2005 National Seminar on Global Convergence of Commerce Education Dept of Commerce, NEHU, Shillong & the ICAI, New Delhi
Commerce Education in Mizoram 2005 National Seminar on Global Convergence of Commerce Education Dept of Commerce, NEHU, Shillong & the ICAI, New Delhi
Entrepreneurship and Information Technology in Mizoram 2005 National Seminar on Entrepreneurship Development Dept of Commerce, Manipur University, Imphal
Co-operative Financing in Mizoram 2004 57th All India Commerce Conference MKHS Gujarati Girls College, Indore.
Border Trade in Mizoram: Emerging Trends and Future Prospects 2003 National Seminar on Challenges of Development in North-East India ICSSR, New Delhi

Any other: 

Awards –

  • Awarded 3rd Place in 50-60 years’ Men’s category of NEHU CROSS COUNTRY RUN-2019 organised by the Sports Department, NEHU, Shillong on 29th August 2019
  • Awarded 2nd Place in 50-60 years’ Men’s category of NEHU CROSS COUNTRY RUN-2016, & 2018 organised by the Sports Department, NEHU, Shillong on 29th August 2016
  • Awarded Best Performer at the Second International Yoga Day (21st June 2016) organised by North-Eastern Hill University, Shillong.
  • Awarded 2nd Place in “Run for Unity” (31st October 2015, 2016, 2017, 2018) on Rashtriya Ekta Divas organised by North-Eastern Hill University, Shillong.
  • Awarded 3rd Place in Men’s category of NEHU Open Marathon-2013 organised by the Sports Department, North-Eastern Hill University, Shillong on 6th September 2013.
  • Awarded Gold Certificate at ‘The Yogathan Challenge’ for successful completion of 108 rounds of Surya Namaskar on World Health Day (7th April 2012) conducted by The Art of Living, Vyakti Vikas Kendra, Bangalore.

Participation -

  • Participated in 8.2 Kms Udaipur Runs V2.0 organised by the Indian Institute of Management (IIM), Udaipur on 13th January 2019 & completed in 00:50:13 & scored overall rank 93/178 in the only age category of 13-70 years.
  • Participated twice in toughest Eco Challenge covering 10 Kms Hill Tracking over 10 Living Root Bridges around Nongblai Village and Rngain Heights, East Khasi Hills, Meghalaya on 23rd November 2018 & 23rd November 2015.
  • Participated at the First International Yoga Day (21st June 2015) organised by North-Eastern Hill University, Shillong.
  • Participated at ‘Kumbhalgarh Fort Heritage Walk’ for 15.5 Kms organized by the District Administration Rajsamand, Rajasthan on 27th January 2014.
  • Participated in the ‘8 Kms Long Non-Stop Swimming’ at Fatehsagar Lake, Udaipur organized by Sports Dept, Govt of Rajastjam and Mahindra & Mahindra, Pune on 16th April 2011.
  • Participated in the 4th Umiam 1.5 Km Endurance Swimming from Lumpongdeng (Turtle) Island to Orchid Lake Resort Shore organized by the Meghalaya Swimming Association on 20th November 2010.
  • Participated in the 2nd Ironman ‘Triathlon’ Challenge (from Mar-Ba-Ri Pond, Mylliem Baniun to Crinoline Swimming Pool, Shillong) organized by the Meghalaya Swimming Association, Shillong on 23rd October 2010.
  • Participated 5 Times in 60 Kms Walk over 2 days from Shillong to Mawsynram, Meghalaya.