Business, Management and Accounting, Accounting, General Business, Management and Accounting, Business and International Management
6
Scopus Publications
13
Scholar Citations
3
Scholar h-index
Scopus Publications
Impact of Capital Structure on The Performance of Non-Financial Firms in Emerging Markets: Evidence from The Bombay Stock Exchange Using GMM Estimation Dr. E. Gnanaprasuna, Dr. Senthamizhselvi A, Dr.Avula Sreenivasulu, Dr. V. Mouneswari, Dr. B. Arun Kumar, Dr. K.Sankar Reddy International Journal of Accounting and Economics Studies, 2025 This study investigates the effect of capital structure on the performance of 289 non-financial firms listed on the Bombay Stock Exchange (BSE) from 2018 to 2023. Capital structure, defined as the mix of debt and equity, significantly influences firm value. Unlike earlier studies focusing mainly on ROA or ROE, this research includes net profit and gross profit margins. Using the two-step Generalized Method of Moments (GMM) to address endogeneity, the study incorporates Modigliani and Miller’s theory, agency theory, and the pecking order theory. Results show a negative relationship between long-term debt and firm performance. Firm size positively impacts efficiency, while a higher dividend payout negatively correlates with ROE. Sales growth enhances firm performance, and asset tangibility negatively affects efficiency. The study is limited by its regional scope and five-year period, suggesting future research should include more countries and extended timeframes for broader insights.
Exploring Financial Innovation Through Cryptocurrency: A Global Systematic and Bibliometric Analysis Dr.E. Gnanaprasuna, Dr. B. Arun Kumar, Dr. Avula Sreenivasulu, Dr. T. Navaneetha International Journal of Accounting and Economics Studies, 2025 A growing number of financial institutions are showing interest in Cryptocurrency, prompting a need to understand its role in the current financial system. This article, using a narrative literature review, highlights both the benefits and drawbacks of Cryptocurrency adoption. Key concerns include security risks, privacy issues, price volatility, lack of regulatory oversight, potential for criminal misuse, high energy consumption, and governmental restrictions. Despite early resistance, cryptocurrencies like Bitcoin and Ether have gained legitimacy, especially among corporations. However, environmental concerns remain, as crypto mining consumes vast energy, contributing to carbon emissions and climate change. Using data from 2013 to 2024, the study examines how publicly traded U.S. companies account for Cryptocurrency holdings. It finds that while corporate adoption is growing, the landscape lacks transparency and standardized reporting norms. Companies differ in how they report crypto assets, with a shift toward treating them as indefinite-lived intangible assets over time. Reporting practices vary in terms of fair value assessments and impairment testing assumptions. These inconsistencies highlight the challenges in understanding corporate crypto exposure. This study offers a concise overview for scholars and practitioners, shedding light on the evolving intersection of Cryptocurrency and mainstream finance.
Association Regarding S&P BSE Market and Specific Financial Parameters: A Statistical Analysis Avula Sreenivasulu, Rajesh Mamilla International Research Journal of Multidisciplinary Scope, 2024 The present investigation investigates the relationship between the S&P BSE market and particular financial characteristics through statistical analysis. The Indian stock market is crucial element of the nation’s financial framework, functions via two primary stocks provides: the Bombay Stock Exchange and National Stock Exchange. It examines money supply, Interest Rate (IR), Consumer Price Index (CPI), Exchange Rate and Inflation on BSE S&P index of India. The Statistical Package for Social Sciences (SPSS) is utilized to execute Correlation Matrix, Regression analysis and Descriptive Statistics. These analyses include assessing Variance Inflation Factor (VIF), Goodness of Fit, Durbin-Watson d-statistics, Determination Coefficient and Goodness Fit. The analysis findings suggest that the S&P BSE value exhibits a positive correlation with every variable that is independent, except for interest Rate. Conversely, Interest Rate has a negative connection with other variables. The connection among Consumer Price Index and money supply are rising, meaning that the consumer price index rises in response to an increase in the money supply. There is a negative connection between money supply and interest rate, indicating that a rise in the money supply causes interest rates to fall. The VIF of every independent variables value, with the exception of the money supply and the CPI, is within the acceptable range. The independent variables seem to have a significant impact on the S&P BSE values.
Effects of management effectiveness, firm life cycle, and financial flexibility on firm's performance Avula Sreenivasulu, Rajesh Mamilla International Journal of Process Management and Benchmarking, 2024 A firm's financial flexibility (FF) is directly impacted by several restrictions on its financing strategy because the stock exchange in emerging nations is still evolving. By employing customised financial flexibility indicator (FFI), this research explores the connection between managerial efficiency (ME) at various periods of the corporate life span and the firm's performance, as well as the association with FF and the firm's performance. The judgment matrix technique is used to at least deliver realistic predictions in line with firm situations having less than 12% faults in comparison to the real weights, it is challenging for this analysis to determine the accurate weights on every component in assessing FF. By changing a range of weights and parameters, this customised FFI is especially ideal for firms subject to specific distinct financial reporting rules. This research could be useful to practitioners in understanding the management structure used by firms in developing nations.
Financial flexibility, managerial efficiency and firm performance – an empirical analysis on a sample of Indian listed textile industries Avula Sreenivasulu, Rajesh Mamilla International Journal of Process Management and Benchmarking, 2024 The confounding effects of financial flexibility on corporate capital remain in research and practice as hold controlled elections. The objective of this study is to use the modified financial flexibility index to portray the current characteristics of the listed textile industries of the Indian stock market. Indian indexed firms tend to pay attention to the 'new pecking order theory' when seeking external lending rather than lending to external debt for India's undeveloped bond markets. This study investigates financial flexibility, managerial efficiency, and firm performance. This can provide insights into how these factors affect the financial performance of firms, which can be helpful for practitioners and policymakers. This paper examines a sample of a listed group in India that has modified its economic flexibility indicators to strengthen the Japanese capital's market situation. This ensures that Indian index companies improve money market integration from a global perspective.
Financial flexibility through bibliometric analysis: an innovative and systematic review in the global context Avula Sreenivasulu, Rajesh Mamilla International Journal of Process Management and Benchmarking, 2024 The purpose of this research is to examine the bibliometric characteristics of previous studies on the topic of financial flexibility. The data was compiled with the help of the Scopus database. The current study employs techniques such as citation network analysis. For clustering, keyword analysis and co-citation are used. The analysis is carried out using VOS Viewer and R Software. Using various keywords, literature was searched, and 208 papers are found between the years 2008 to 2022. From the study period, it was observed that a large number of articles were published in the year 2021, the highest-rated journal is the Journal of Corporate Finance, and the author Graham, J.R. has (2321) citations. The most used keywords were financial flexibility, capital structure, investments, and finance. Concerning country-wise publications, the USA, and China stood first and second France stood in the last position.
RECENT SCHOLAR PUBLICATIONS
Driving Transdisciplinary Education through NEP 2020: Opportunities and Challenges A Ravi Kiran, A Sreenivasulu ICSSR–SRC Sponsored National Seminar on Onsite Two-Day National Seminar on … , 2025 2025.0
Impact of Capital Structure on The Performance of Non-Financial Firms in Emerging Markets: Evidence from The Bombay Stock Exchange Using GMM Estimation DE Gnanaprasuna, D Senthamizhselvi A, DA Sreenivasulu, ... International Journal of Accounting and Economics Studies 12 (6), 624-631 , 2025 2025.0 Citations: 1
Exploring Financial Innovation Through Cryptocurrency: A Global Systematic and Bibliometric Analysis DE Gnanaprasuna, DBA Kumar, DA Sreenivasulu, Dr. T.Navaneetha International Journal of Accounting and Economics Studies 12 (4), 767-774 , 2025 2025.0
Association Regarding S&P BSE Market and Specific Financial Parameters: A Statistical Analysis A Sreenivasulu, M Rajesh International Research Journal of Multidisciplinary Scope 5 (3), 331-336 , 2024 2024.0
The impact of fiscal policy stimulus and financial flexibility on firm performance- An empirical study on sectors listed on S & P BSE India infrastructure index A Sreenivasulu 16th Doctoral Thesis Conference, 110 , 2024 2024.0
"Sustainable Financial Flexibility and Investment Decisions”: A Comprehensive Study of Non-Financial Enterprises Listed on India's National Stock Exchange A Sreenivasulu, M Rajesh Navigating the Future Trends & Strategies for Sustainable Business Management , 2024 2024.0
Effects of management effectiveness, firm life cycle, and financial flexibility on firm's performance A Sreenivasulu, M Rajesh International Journal of Process Management and Benchmarking 17 (2), 199-213 , 2024 2024.0 Citations: 2
Financial Flexibility through Bibliometric Analysis: An innovative and systematic review in the Global context A Sreenivasulu, M Rajesh International Journal of Process Management and Benchmarking 17 (4), 502-520 , 2024 2024.0 Citations: 4
Financial Flexibility, Managerial Efficiency and Firm Performance- An Empirical Analysis on a Sample of Indian Listed Textile Industries A Sreenivasulu, M Rajesh International Journal of Process Management and Benchmarking 17 (3), 332-346 , 2024 2024.0 Citations: 3
Impact of Capital Structure on Profitability and Financial Flexibility MR Avula Sreenivasulu GRADIVA REVIEW JOURNAL 8 (7), 1669-1690 , 2022 2022.0 Citations: 3
“Financial Inclusion and Growth of Indian Financial System” A sreenivasulu National Conference on Computing & Management , 2015 2015.0
Managing stress at work Place M.Suresh, A.Sreenivasulu, C.Suvarna National Symposium on Computing & Management , 2015 2015.0
Emerging Role of Banking Sector in India A sreenivasulu National Conference on emerging Trends in Business, Management and Computing … , 2014 2014.0
A Study on Quality Dimensions in SVIMS Hospital at Tirupati (AP) A Sreenivasulu, TV Ramana, M Suresh The International Journal of Business & Management 2 (3), 19 , 2014 2014.0
A Study on Venture Capital Challenges in India MK A Sreenivasulu, M Suresh National Seminar on “Contemporary Issues in Venture Capital and Private … , 2014 2014.0
A Dynamism of HR practices in Corporate Outsourcing A sreenivasulu International research conference held at Great Lakes Institute of Management, , 2013 2013.0
Quintessence of Communal sustainability for the Indian Corporatism A sreenivasulu National Conference on Management Sciences and its Impact on Sustainable … , 2013 2013.0
Impact of Capital Structure on Profitability and Financial Flexibility A Sreenivasulu, R Mamilla
Quintessence of Communal sustainability for the Indian Corporatism AS T. Venkata Ramana, M. Suresh National Conference on Management and Social Sciences – Its Impact on … , 0
MOST CITED SCHOLAR PUBLICATIONS
Financial Flexibility through Bibliometric Analysis: An innovative and systematic review in the Global context A Sreenivasulu, M Rajesh International Journal of Process Management and Benchmarking 17 (4), 502-520 , 2024 2024.0 Citations: 4
Financial Flexibility, Managerial Efficiency and Firm Performance- An Empirical Analysis on a Sample of Indian Listed Textile Industries A Sreenivasulu, M Rajesh International Journal of Process Management and Benchmarking 17 (3), 332-346 , 2024 2024.0 Citations: 3
Impact of Capital Structure on Profitability and Financial Flexibility MR Avula Sreenivasulu GRADIVA REVIEW JOURNAL 8 (7), 1669-1690 , 2022 2022.0 Citations: 3
Effects of management effectiveness, firm life cycle, and financial flexibility on firm's performance A Sreenivasulu, M Rajesh International Journal of Process Management and Benchmarking 17 (2), 199-213 , 2024 2024.0 Citations: 2
Impact of Capital Structure on The Performance of Non-Financial Firms in Emerging Markets: Evidence from The Bombay Stock Exchange Using GMM Estimation DE Gnanaprasuna, D Senthamizhselvi A, DA Sreenivasulu, ... International Journal of Accounting and Economics Studies 12 (6), 624-631 , 2025 2025.0 Citations: 1
Driving Transdisciplinary Education through NEP 2020: Opportunities and Challenges A Ravi Kiran, A Sreenivasulu ICSSR–SRC Sponsored National Seminar on Onsite Two-Day National Seminar on … , 2025 2025.0
Exploring Financial Innovation Through Cryptocurrency: A Global Systematic and Bibliometric Analysis DE Gnanaprasuna, DBA Kumar, DA Sreenivasulu, Dr. T.Navaneetha International Journal of Accounting and Economics Studies 12 (4), 767-774 , 2025 2025.0
Association Regarding S&P BSE Market and Specific Financial Parameters: A Statistical Analysis A Sreenivasulu, M Rajesh International Research Journal of Multidisciplinary Scope 5 (3), 331-336 , 2024 2024.0
The impact of fiscal policy stimulus and financial flexibility on firm performance- An empirical study on sectors listed on S & P BSE India infrastructure index A Sreenivasulu 16th Doctoral Thesis Conference, 110 , 2024 2024.0
"Sustainable Financial Flexibility and Investment Decisions”: A Comprehensive Study of Non-Financial Enterprises Listed on India's National Stock Exchange A Sreenivasulu, M Rajesh Navigating the Future Trends & Strategies for Sustainable Business Management , 2024 2024.0
“Financial Inclusion and Growth of Indian Financial System” A sreenivasulu National Conference on Computing & Management , 2015 2015.0
Managing stress at work Place M.Suresh, A.Sreenivasulu, C.Suvarna National Symposium on Computing & Management , 2015 2015.0
Emerging Role of Banking Sector in India A sreenivasulu National Conference on emerging Trends in Business, Management and Computing … , 2014 2014.0
A Study on Quality Dimensions in SVIMS Hospital at Tirupati (AP) A Sreenivasulu, TV Ramana, M Suresh The International Journal of Business & Management 2 (3), 19 , 2014 2014.0
A Study on Venture Capital Challenges in India MK A Sreenivasulu, M Suresh National Seminar on “Contemporary Issues in Venture Capital and Private … , 2014 2014.0
A Dynamism of HR practices in Corporate Outsourcing A sreenivasulu International research conference held at Great Lakes Institute of Management, , 2013 2013.0
Quintessence of Communal sustainability for the Indian Corporatism A sreenivasulu National Conference on Management Sciences and its Impact on Sustainable … , 2013 2013.0
Impact of Capital Structure on Profitability and Financial Flexibility A Sreenivasulu, R Mamilla
Quintessence of Communal sustainability for the Indian Corporatism AS T. Venkata Ramana, M. Suresh National Conference on Management and Social Sciences – Its Impact on … , 0
