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    HDFC MINOR PROECT 2024-25

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    Hdfc financial report last five year

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    ODriltBit ‘The Report is Generated by DrllBit Plagiarism Detection Software Submission Information Author Name Sristi shahedeo Title project aper/Submnission ID 1641530 Submitted by ‘gautamtanti@ gmail com Submission Date 2024-04-15 13:12:57 Total Pages| 2 Document type Project Work Result Information imilarity 62 % Internet 10.89% Journal) [Quotes 2.02% RefiBib 2.31% Exelude Information Database Selection Quotes Not Excluded Language References/Bibliography Not Excluded Student Papers Sources: Less than 14 Words % Not Excluded Journals & publishers Excluded Source 0% Intermet or Web Excluded Phrases Not Excluded Institution Repository English Yes Yes Yes Yes. 0 scmned eh ne Seamer OriltBit DrillBit Similarity Report A-Satistactory (0-10%) B-Upgrade (11-40%) 99 D C-Poor (41-60%) D-Uinacceptable (61-100%) SIMILARITY % MATCHED SOURCES GRADE LocaTion “MATCHED DOMAIN 5 REE ‘www.static-contents. youth4work.com 13. Publication @ wwwstatic-contents.youth4work.com 12 Peblication 3) _ bsssbhopal.edu.in 6 Pebliaion @ www. business-standard.com 4 Itermet Data B_ Thesis submitted to shodhganga - shodhganga inflibnet.ac.in 4 Publication {© www static-contents.youth4work.com 3 Peblication 7 Thesis submitted to shodhganga - shodhganga.inflibnet.ac.in 3 Peblication www. industriusefo.com tment Data dhsgsu.edu.in Publication naac.iem.edu.in 1 Publication www.scribd.com Analyze HDFC Bank's customer experience initiatives, customer relationship management practices, and efforts to enhance customer satisfaction, loyalty, and retention, S.Examine Risk Management and Regulatory Compliance : Examine HDFC Bank's risk management framework, regulatory compliance measures, and 26} © scrnedvithonen mer governance practices APERSTR=gaReH a5 TS PSERURISREE cgulatory Fequirements 6 Develop Strategic Recommendations : Med on the findings of the analysis, formulate actionable strtepic. recommendations to address. the identified challenges, leverage opportunities, and enhance HDFC Bank's competitiveness and Sustainability in the dynamic banking landscape 7.Provide Insights for Future Growth and Innovation = Provide insights and recommendations for HDFC Bank to drive future growth, innovation, and differentiation in key areas such as product development, market expansion, customer engagement, and operational excellence By addressing these objectives, the study aims to provide valuable insights and strategic recommendations to support HDFC Bank in navigating the challenges and opportunities in the banking industry and achieving its long-term objectives. 3.4 Scope Of The Study Rescopersnmerstiapicctacd 10 DFC Bank encompasses various SPECTOR tank's operations, performance, and strategic initiatives. Here's an outline of the scape 1. Financial Performance Analysis: Evaluate HDFC Bank's financial performance over a specified period, including key financial metrics such as revenue, profit, asset quality, capital adequacy, and return on investment 2. Market Positioning and Competitive Analysis: Analyze HDFC Bank's market positioning, market share, and competitive landscape within the banking industry, including comparisons with other major players in the market. 3. Technological Innovation and Digital Transformation: Assess HDFC Bank's initiatives in technological innovation and digital transformation, including its adoption of digital banking channels, fintech partnerships, and investment in emerging technologies such as artificial intelligence and blockehain, 4 Customer Experience and Relationship Management: Evaluate HDFC Bank's customer experience initiatives, customer relationship management practices, and efforts to enhance customer satisfaction, loyalty, and retention, 5. Risk Management and Regulatory Compliance: Examine HDFC Bank's risk managemegs framework, regulatory compliance measyees, and governance proctces KE ASSiTaISiganeHt Wit inMusryandardstand eulatory requirements, including compliance with Reserve Bank offndia(RBI) guidelines, fia Secs Osteinas2 Ravine DEC: Basis prada Sid seasick rings across various segments such as retail banking. corporate banking, p71 © scrnedvithonen mer wealth management, and digital banking, including an assessment of product differentiation and market competitiveness, 7. Branch Network and Distribution Channels: Analyze HDFC Bank's branch network, distribution channels, and geographic reach, including its expansion strategies and penetration in urban and rural markets. 8, Corporate Social Responsibility (CSR) Initiatives: Assess HDFC Bank's CSR. initiatives and sustainability practices, including its contributions to community development, environmental conservation, and social welfare programs. 9. Stakeholder Engagement and Reputation Management: Investigate HDFC Bank's stakeholder engagement strategies, including interactions with customers, shareholders, employees, regulators, and the wider community, as well as its reputation management efforts, 10. Strategic Partnerships and Alliances: Explore HDFC Bank's strategic partnerships, alliances, and collaborations with other organizations, including fintech firms, technology providers, government agencies, and industry associations, 11. Future Qutlook and Recommendations: Provide insights and recagamendations for HDFC Bank's future growth, innovation, and differentiation, on the analysis Offlits current state, challenges, opportunities, and industry trends RerscoperoriMerswayilis intended 0 be comprehensive, covering various dimensions of HDFC Bank's operations and strategie focus areas, with the aim of providing valuable insights and recommendations 10 support the bank's long-term Success and sustainability in the dynamic banking landscape (28) © scrnedvithonen mer Chapter 4 Methodology 1 Research Design earch is an academic activity and as such the term should be used in a technical sense. According to Clifford Woody research comprises defining and sgdefining froblems, formuisting Rypotiesis or iuggestod solution callecing. EEEaTIET suman see and M, Stephenson in the Encyclopedia of Social Sciences define research as “the manipulation of things, concepts or symbols for the purpose of generalizing to extend, correct or verify knowledge, whether that knowledge aids in construction of theory or in the practice of an art.” Fis actually. a voyage of discovery. We all possess the vital instinct of inquisitiveness for. when the unknown confronts us. we Wonder and our inquisitiveness makes us probe and. attain full and fuller understanding of the unknown, This inquisitiveness is the mother of all knowledge and the method. which man employs {gr obtaining the (Sow sage oLwuaiever he unkown ca be tanned as-ncseareo sing secondary data as. CHNIQUES: 2 Sources Of Study * Roary Data Primary data refers to that data | 9] © scrnedvithonen mer has obtained for specific purpose but reutilize by the researcher. The said research, work is based on the secondary Data of published financial statement of selected Indian industries and the selected companies within them. (1) The data of various financial parameters have been obtained from the Annual Reports of the companies direetly from the official web sites of the company or stock exchange website. (2) The resources at CMIE (Centre For Monitoring Indian Economy) have also been Utilised for the same purpose. For accounting analysis ratio analysis has been used. Ratio Analysis The term ‘ratio’ refers to the mathematical relationship between any (Wo inter-related variables. According to J. Batty, Ratio ean be defined as “the term accounting ratio is used to describe significant relationship which exists between figures shown in a balance sheet and profit and loss account in a budgetary control system or any other part of the accounting management.” As per Myers, “Ratio analysis is a study of relationship among various financial factors in 4 business.” A ratio is a relationship expressed between two different figures of the financial statement. Ratio analysis is an art of determining relationship between different components of financial statement so as to derive a meaningful understanding of profitability. liquidity, solvency and efficiency of a Company’ Profitability can be measured in different ways- like income based, expense based and investment based. This study is based on income based ratios and is confined to four ratios which ate as follows: Earning profit is one of the objectives of every business concern. A company must have sufficient profits in relation to the capital employed by it, Profitability of a company is indicated by the amount of profits earned in comparison to capital invested in business. Profitability is to be examined with reference to sales and capital employed © Operating Profit Margin(%) Operating Income / Sales * 100 85 Operating margin is a ‘measurement of what proportion of a company’s revenue is left over after paying for variable costs of production such as wages. raw materials, ete. A healthy operating margin is required for a company to be able to pay for its fixed costs. such as interest on debt 1, Profit Before Interest And Tax Margin(%) : PBIT / Sales 100 In other ‘words. EBIT is all profits before taking into account interest payments and income taxes. An important factor contributing to the widespread use of EBIT is the way in which it nulls the effects of the different capital structures and tax rates used by different companies. By excluding both taxes and interest expenses. the figure hhones in on the company's ability to profit and thus makes for easier cross company comparisons 2. Gross Profit Margin(%) : (Sales - COGS) / COGS * 100 A financial metric used to assess a firm's financial health by revealing the proportion of money left ‘over from revenues after accounting for the cost of goods sold. Gross profit margin serves as the source for paying additional expenses and future savings. COGS expands to Cost Of Goods Sold 3. Net Profit Margin(%) : Not Profit (after Imerest & fxy/ Sales * 100 Profit ‘margin is very useful when comparing the performance of various companies whether they belong to the same industries or different industries, A higher profit margin indicates a more profitable company that has better control over its costs compared to its competitors. Liquidity implies the short term flexibility of a company in payment of obligation. To examine availability of current asset and liquidity of the Company following two ratios are caleulated with following formula 30) © scat with one Scanner Q current Ratio : Current Assets / Current liabilities It helps to assess the short term ‘nancial position of the business enterprise. It shows how many times Current Assets are in excess of Current Liabilities. Higher the ‘Current ratio, seater is the rupee available for the purpose of current lability, more is the Company's ability to meet its curtent obligation 4.3 Limitations Of The Study Every study, no matter how comprehensive, has its limitations. dre’ are’ some potential limitations thatcould apply to a study related to HDFC Bank 1, Data Availability and Reliability: The availability and reliability of data, especially financial and operational data, may be limited due to factors such as data confidentiality, reporting inconsistencies, or changes in accounting practices over time. This could affect the accuracy and completeness of the analysis. 2. Scope Constraints: The study may have limitations in terms of scope, focusing fon specific aspects of HDFC Bank's operations while neglecting others. For example, the study may focus on financial performance and customer experience but itfay not delve deeply into HR practices or supply chain management. 3. Time Constraints: ‘Time constraints may limit the depthpand breadth of the analysis. Due to time limitations, the study may not be able for conduct extensive longitudinal analyses to assess trends over time. 4, Sample Size and Representativeness: If the study involves surveys, interviews, or other data collection methods involving a sample of stakeholders (e.g... customers, employees, regulators), thgysample size and representativeness could be Timitod a’ small 2 unrepeescriagce genes eSMSSES re ot behaviors of the entire population 5. External Factors and Market Dynamics: The study may be impacted by external factors and market dynamics beyond the control of the researchers, such hanges in regulatory policies, economic conditions, or competitive landscape. Weccrccternal factors: aysinflusnce HDFC Bank's performance and. strategic decisions but may not be fully accounted for in the study 6. Bias and Subjectivity: The researchers’ biases or subjectivity may influence the interpretation of findings and formulation of recommendations. Efforts should be made to minimize bias through rigorous research methodologies, triangulation of data sources, and peer review. 7. Generalizability of Findings: The findings and recommendations of the study may not be universally applicable to other contexts or organizations outside of HDEC Bank. Factors such as differences in organizational culture, market dynamics, and regulatory environments may limit the generalizability of findings. Bi) © scrnedvithonen mer 8. Lack of Longitudinal Data: The study may lack longitudinal data, m: challenging to assess trends and changes over time into the |evolutionFYHDFC Bank's performance, strategies, and competitive position. ng, 9. Unforeseen Events and Contingencies: Unforeseen events, such as natural disasters, economic crises, or technological disruptions, could occur during the study period, impacting HDFC Bank's operations and performance. These unforeseen events may not be anticipated or addressed in the study lons: The study must adhere 10 ethical principles and uidelines, including confidentiality, informed consent, and avoidance of harm to participants, Ethical considerations. may limit {he SeOBE OF methodology of the Study Respite these limitations, researchers should acknowledge and address them transparently in the study report, and where possible, mitigate their impact through. careful study design, data validation, and robust analysis techniques. 132] © scrnedvithonen mer Chapter 5 Rdalysis And Interpretation Of The Study FRalysis and interpretation of financial statements are an attempt to determine the significance and meaning of fe financial statement data so that a forecast may be made of the prospects for future earnings, ability to pay interest, debt maturities, both current as well as long term, and profitability of sound dividend policy, The main function of financial analysis is the pinpointing of the strength and weaknesses of a business undertaking by regrouping and analysis of figures contained in financial statements, by making comparisons of various components and by examining their content, The analysis and interpretation of financial Statements represent the last of the four major steps of accounting, A business owner can use several methods to check the financial health of the business, Three of the most used methods are: Horizontal Analysis — analyzes the trend of the company’s financials over a period of time. Each line item shows the percentage change from the previous period, Vertical Analysis — compares the relationship between a single item on the Financial Statements to the total transactions within tone given period. It also shows the percentage of change since the last period. You can perform a Vertical Analysis on both an Income Statement and a Balance Sheet Ratio Analysis — analyzes relationships between line items based on a company’s financial information, Tt also compares a company’s performance from one period to another (current year vs, last year), Analysis of Financial Statements determines the strength of a business and where there is room for improvement, Without analysis, a business owner may make mistakes understanding the firm's financial condition, Resulting in poor rather than strong decision Making. For example, an ‘Assets to Sales ratio is a measure of a firm’s productive use of Assets. Whereas a low percentage rate compared to the average for the industry usually indicates an efficient use of Assets. Likewise. a high percentage rate indicates the need to improve the use of Assets Check out our blog post on Ratio Analysis, The following sections give a detail explanation of Vertical and Horizontal analysis, Horizontal Company Financial Statement Analysis With a Horizontal Analysis, also, known as a “trend analysis,” you ean spot trends in your financial data over time, For example, a $2 million profit year looks impressive following a $0.25 million profit year, but not after a $10 million profit year. Horizontal analysis esses the trends in: Earnings Assets Liabilities Financial Statements often contain current data and the data of a previous period ‘This way, the reader of the financial statement can compare to see where there was change, either up or down, 133] © scrnedvithonen mer 2. Horizontal Analysis takes this comparison goes one step further. It depicts the ‘amount of change as a percentage to show the difference over time as well as the dollar amount. The following illustration depicts a Horizontal Analysis: 4. Note that the line= ms are a condensed Balance Sheet and that the amounts are shown as dollar jounts and as percentages and the first year is established as a baseline. Drc"aseline is established because a financial analysis covering @ span of many years may become cumbersome. It would require the arrangement and calculation Of interlinked numbers and dates. Particularly, interlinks among the numbers make financial analysis tiresome and complex for a typical businessperson. A solution is to create Comparative Financial Statements, which depicts the results of Horizontal Analysis and show the trends relative to only one base year, The baseline acts as a peg for the other figures while calculating percentages. 1. For example, in this illustration, the year 2012 is chosen as a representative year of the firm’s activity and is therefore chosen as the base. Each account of the baseline year is assigned an index of 100%. Once the baseline igestablished, the percentage of each respective account is found by Subtracting Mle previous year fyrount from the current year ammount iding the account's amount by the previous year amount 3. Multiplying by 100 to derive the percentage. For example, if we let 2012 be the base year in the Balance Sheet of Learning Company, Current Assets would be given an index of 100%, Then for 2013, to derive the percentage of change, we look at each line item: In this case, Current Assets for 2013 are $210,000 subtract, the baseline amount of $100,000: $210,000 — $100,000 = $110,000 Determines the difference of $110,000. Divide this difference by the baseline amount, so $110,000 7,100,000 = 1.1 Multiply by 100 to calculate the percentage: 1.14100 = 110% And ‘we can see that Current Assets grew by 110% from 2012 to 2013. To calculate 2014, we DO NOT go back to the baseline to do the calculations, instead, 2013 becomes the new baseline so that we can see percentage growth from year-to-year. In our illustration, The calculation to determine the Current Assets 2014 percentage change becomes: $463,000 — $210,000 = $253,000 Determines the difference of 253,000. Divide this difference by the baseline amount, so $253,000 / $210,000 = 1.2 Multiply by 100 to calculate the percentage: 1.1*100 = 120% And ‘we can see that Current Assets grew by 120% from 2013 to 2014. G4) © scrnedvithonen mer (ration depicts a Vertical Analysis of an Income Statement: The teorone company ‘ena of he ace Sheet ‘tapressed a erent) ‘ce 3,304 2018 ana 2012 Le T= Le cron aes sx 205) na00m 10m} 100000 Pont aes [250 snl 200m © asn|_is9m00 foes ere Laotoes ‘arent nes oso 118k] 1020 ax] aww {ong er usbetes 2ise|_isr 0 thier [Feiss iimtiess = “Inbtes cheer ety ‘conor sock 2oo% 96} s3000 aon} 109000 ened turing om ren|_asom Son] mom ‘ot other Cast imo trw[ issop0 ime {ot unbinesanéstoanoiers tquty_ | RRD00 aa oe terials. Bs] © scrnedvithonen mer Inert Oecounton Avance Income trom investments ‘Gorter Ban tins Shen ‘Total interest Earned ‘Strerincome ‘Total neome, sosste ExpenorURe Interest Casares 2265200 rymerta fo and Provo for “17898 recat one Goering Emer neuen, ries ‘Yost Sporting Expenses 120020 Prowasen Towards income Tax aenat ‘Oter Prowse ana sserz? ‘Sontngencies ‘Total Provisions and sa8170 Four os7630 Net Prot Loss foe The Your aa7ase [Net Prott/ Loss After Prior sara3e rote Tose srovght Forwars sis2238 ‘Total Prot Loes avatable for wastes TONS rater To/From Sahaory ‘Transl To/ From Captal 3os74 207405 255298 2.11950 inst mz21szagz 27 From Bde and onend TaxforThe 330058 108-1171 ae 48 Ext Share Dione 000 00 240178 200520 1.64335 Tied Deand Si 88 Bure Cored Om Tofaince 4042542 szeene 2 appro soseser 2907733 susn4ot a4aroor snerese Siteawos ron sua Sescers ray ere srs ane a0 sear Beams esha ae 8S 8S 88 Sh Divieno rERCeNTAGe Paty omer Ra Oo soo ss000 470040000 3300 Chapter 6 Findings, Conclusions & Recommendations FINDINGS:- Be) © scrnedvithonen mer As per the financial statements of HDFC bank such as balance sheet and profit Joss account we found that there is great growth in that banking industry because there is great revenue generation year on year. And also the shareholders are getting good returns on their investments. although HDFC is a leading brand inIndiain terms of banking industry. The main reason behind that is the service. As we talk about the P&L a/c the income is inereased year on year. Such as from 2014 to 2018. On the other hand expenses also increased because customer increased and the efforts and services are also improved because of that. But profit and revenue generation is the main aim of any organization. Also the stake and shareholders only concern about the returns only. Secondly the balance sheet, the total share capital of the company increased by the issuing of shares. The deposits in the bank increases because of the more and more investments by the investors and the shareholders. On the other hank the negative point was that the borrowing also increased means the loans from RBI by the bank itself. On the other hand assets are also increased because of the increasing cust Facilities are main priority by the bank to the customers. Fixed assets, Ciaran fhereased War on year basis. Also KPA (key performance area also improved YOY basis. So we can say that the position of HDFC in the market was so much strong and having great goodwill in market because of customer satisfaction and trust. 44. 1 Knowing the Profitability of Business As we have seen the financial statements of HDFC bank from 2014 to 2018, we can determined that the profit goes increase year on year basis. This statements always shows the profits generations in the company. So the main objective is to predict the future profits and the present profit of the organizations. Profits is shown from net profits. Net profit means the expenses deducted from the revenue. After that we got the exact net profit and we can determined that this organizations is stand in the market or not. Because profit, is the main aim of any organizations. 2.Knowing the Solvency of the Business Second most important objective is to know the solvency of the business. As we can assume profits from the financial statements, same Way we can assume the solvency also. Because in business if the expenses are more than income that it results to the great loss to the organizations. Here if the net loss comes than business gets in trouble, but here it is not that so. For Example if the net loss comes YOY basis then the business may into bankrupt. So that profits are only the way to tackle the solvency of the business, 3. Judging the Growth of the Business Third and the last objective of the study is the growth of the company. There are so many ways to judge the growth, but the simple way is to gain more and more profits. Here if the bank is concern then they. have to issue more loans to the customer at low interest and provide user friendly. services to the customers. Because the gaining the customer trust it leads to the great growth in future. Such as the HDFC bank and other private banks. Although the growth is predict by the services provided by the bank and the customer satisfaction INCLUSIONS:- fer the years the Indian Banking Sector has passed through various phases, The first phase is considered as the ‘infancy’ phase up to independence ic 1974 During this time period banking system developed on the privatized basis. The B71 © scrnedvithonen mer total numbers of commercial banks have been 648 with total deposits of Rs. Ago crore, advances of Rs. 475 cxare and Credit Deposit ratio of 43.99 pereent on the eve of independence. For the development and the growth of venking sector Several importagy steps have been taken up such as nationalization of Reserve Bank oflndiain Yas, enactment of Banking Regulation Actin 1949, emergence of State Bank ofndiin 1935 and its subsidiary banks during 1939. 60 ete. In 1967 Indian Government 338 initiated the scheme of social control and 14 major Indian Betetled eine ae Hie ee eas ha ds opted uci crcl ok ving al eget 28 Bi AOS stoke rice or Rs. 3399 crore. and creditdeposit ratio ol 77.5 percent on the eve of nationalization. Nationalization of banks has been considered as one of the bold tnd major steps in the process of basking sector reforms in India As a result of iia Biblio eer Bathe, Goa] soweei 0 paisent BF Wann koalas TA banking structure emerged as srong and viable with rigorous contol enforced by (Ge cies esd: Nhe poor sutioonllzneer: cevied nc beed. serene ‘with rapid branch expansion. wide geoaranhical penetation impressive growth in Sr ae Pe oe ee eee alae feet oe Eig teen gerne ete taraen gg Gf loan assets, priority and weaker section advances, high fixed and operating cost, Sxganizational weakness, lack of internal control, defective accounting policies, Under capitalization, political interference ete. which severely damaged pesdaiiin. peat and, attnieney af hung seein’ Sion Indipendie Saukiog Sevier us ceo dumbed by Reais Sector Banks, TA maior aiedied banks were nationalized in the year 1969 and 6 more were nationalized in the yeor 1, Hit Rene Baik ofwistes taal. Bueties Wmoieele ata ee ee ‘RB Hi Sted: pci gil St Peles Mak, Tay Pee oc Di are comparatively performing beter than Public Sector Banks therefore the study is mainly focusing on three private banks namely AXIS, HDFS and ICICI Bank for the period 2005-06 10 2014-15. The following revelations have appeared: As Coonpane Dna Secor sok. Pstvais en Ae Having inoneag at fo igen sew Olas tories sate “Consolidation of players through mergers and acquisitions Developmen! oo “leds af ope REFERENCE: 1 https://finx. epa.texas. gov/fimx/pubs/afrrptreq/notes/index. php [38] © scrnedvithonen mer 2. http://www. investopedia.com/terms/t/financial-statements.asp. 3. hitp://wwww.civalier.com/pdf/sample-financials.pdf 4. hutps:/stevehake files wordpress, com/201 0/0 /sample-contractorfinancial= 5 saw to-read " ‘Statement! 6 /Jen wikipedia. org/wiki/HDEC_Bank 8 hhtips.//www moneycontrol. com/finaneials/hdfebank/balanceshee/HDE 9 -hups://economictimes. indiatimes.com 10.https://www.enbe.com/world/?region=world 139] © scrnedvithonen mer Intermediate | Calculation Taterpretation balance ‘Trade margin | Sales of goods - Relevant indicator to determine ‘purchases the gross margin of an activity of of goods + Goods reselling such distribution or inventory change trading. Value added | Trade maring + Represents the creation of value Production - purchases | that the company provides to of raw material - other | goods and services purchased purchases and external | from third parties. The value charges ‘added must be sufficiently high to absorb all other expenses of the company. ‘operating profit | Valuc added-tax- | Remaining amount afler before ‘wages and salaries - | deduction of operating expenses [40] © scrnedvithonen mer © scrnedvithonen mer Bibliography BOOKS: 1. Aboody D et al ‘Revaluations of fixed assets and future firm performance Evidence fom the UK’, in Journal of accounting and economies. Amsterdam North Holland 2. Anthony et al, “Association between accounting performance measures in Stock prices: atest of the life eycte hypothesis”, in Jourtal of accounting and economies, Amsterdam: North Holland. 3. Arzac, Enrique R. (2005) Modeling mergers and buyouts with DealModeler: User's manual and deal modeler software. Hoboken, NJ: John Wiley. 4. Ball et al. “Economic determinants of the relation between eamings ‘changes and stock returns”, in Accounting review. Menasha, Win: [publisher not identified] 5. Ball and Ray “The eamnings-price anomaly”, in Journal Of accounting and) ‘economies, Amsterdam: North Holland. 6. Barker RG (1998) “The market for information’ evidence from finance

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