1. Department of Finance, Praxis Business School, Kolkata, West Bengal, 700104 India
2. Department of Accounting & Finance, Suchana Bhavan, Indian Institute of Management Ranchi, Audrey House Campus, Meur’s Road, Ranchi, Jharkhand, 834008 India
3. Scholar, Department of Accounting & Finance, Suchana Bhavan, Indian Institute of Management Ranchi, Audrey House Campus, Meur’s Road, Ranchi, Jharkhand, 834008 India