Page 30 - IIMV Newsletter Edition Dec 25

Research@IIMV

identified as predominant “cause” factors, indicating their role in
driving performance improvements. The findings suggest that supply
chain organizations prioritize allocating resources to efficiency
and automation along with security and data integrity, as these
foundational BCT enablers drive downstream benefits. A small-scale
implementation of transparency and traceability practices, such as
implementing immutable record keeping for a product line, will help
them to develop greater rollout across supply chain functions.

Click here to read the paper.

Board gender diversity and accounting
conservatism

Vijaya B. Marisetty, Athira Kommatt

International Review of Financial Analysis (ABDC-A)
In this study, we use mandatory gender quota rule for corporate
boards introduced in the year 2015 in India as an identification
strategy to explore the relationship between women on board and
accounting conservatism. Our results based on the difference-in-
differences regression model, using firms that appointed women
for the first time after the law as the treatment group, support
the conjecture that women directors improve governance by
adhering to accounting principles, resulting in improved accounting
conservatism.

Click here to read the paper.

Connected vehicle technology in an emerging
market: exploring consumer segments, their

readiness and motivators for future planning

Jastina Mariam Mathai, Merlin Nandy, Prasanna Kumar
Gurugubelli

Transportation Planning and Technology (ABDC-B)

Connected vehicles play a pivotal role in shaping the future of
transportation, contributing to safer, more efficient, and sustainable
mobility. However, the widespread adoption of connected vehicles
faces uncertainty due to varying levels of consumer readiness in
emerging markets. This study examines consumers’ technology
readiness towards Connected Vehicle Technology, investigating
the influence of readiness dimensions on their intention to use,
identifying distinct consumer segments, and exploring how these

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