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Srikanth Potharla

ICFAI Business School (IBS) Hyderabad, India

Hyderabad

SCHOLARLY PAPERS

19

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Top 19,418

in Total Papers Downloads

6,322

TOTAL CITATIONS

3

Scholarly Papers (19)

1.

Transforming India's Capital Markets: Tracking the Evolution of India's Capital Markets (2010-2025)

Number of pages: 89 Posted: 21 Jul 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 846 (71,322)
Citation 1

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India Capital Markets, SEBI Reforms, Equity Market, Corporate Bond Market, Derivatives, Investor Participation, Mutual Funds, Financial Market Liberalization, Market Microstructure, Regulatory Policy

2.

Financial and Strategic Analysis of Tata Motors: Insights from Corporate Finance Perspectives

Number of pages: 47 Posted: 24 Jun 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 841 (71,898)
Citation 1

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Corporate Finance, Capital Structure, Valuation Multiples, Risk-Return Tradeoff, Cost of Capital, Automotive Industry India, Capital Budgeting in Automotive Firms, Risk-Return Profile of Indian Automakers, Valuation Multiples Comparison, Electric Vehicle Investment Decisions, Financial Leverage and Deleveraging, Corporate

3.

Global Adoption of International Financial Reporting Standards (IFRS): A Comprehensive Review and Critical Analysis (2000-2025)

Number of pages: 32 Posted: 03 Jun 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 816 (74,883)

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International Financial Reporting Standards, Global Accounting Convergence, Financial Reporting Quality, Regulatory Adoption and Challenges, Capital Market Integration, IFRS Adoption Trends, Carve-ins and Carve-outs, Emerging Markets Accounting, IFRS Enforcement and Compliance, Economic Impact of IFRS Transition

4.

Strategic Financial Insights into ITC Limited: A Deep Dive into Corporate Finance and Peer Benchmarking

Number of pages: 37 Posted: 16 Jun 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 471 (151,091)

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ITC Limited, Corporate Finance, Financial Statement Analysis, Financial Modeling, Segment Analysis, FMCG Sector, DuPont Analysis, Valuation (DCF, Multiples), Cost of Capital (WACC), Capital Structure, Mergers and Acquisitions, Dividend Policy, Risk and Return, Sustainability and ESG, Strategic Forecasting, Scenario Analysis, Hospitality and Tobacco Industry, Indian Equity Markets JEL: G30 , G31, G32, G34 , G35, M41, G12, G17, Q56 , L25 Strategic Financial Insights into ITC Limited Dr. Srikanth Potharla

5.

Unlocking Value Through IPOs: A Two-Decade Review of India's Corporate Listings and Capital Market Dynamics

Number of pages: 64 Posted: 27 Aug 2025 Last Revised: 29 Aug 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 414 (176,035)

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Initial Public Offerings, India, Capital Markets, SEBI Regulations, Market Timing, Pecking Order Theory, Signaling, Agency Theory, Life Cycle Theory, Underpricing, Value Creation, Investor Protection, Long-run Performance, Corporate Finance, Equity Markets

6.

From Debt to Divestiture: How Indian and Global Firms Reshaped through Corporate Restructuring

Number of pages: 61 Posted: 21 Jul 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 381 (193,569)
Citation 1

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Corporate Restructuring, Mergers and Acquisitions, Demergers, Debt Reduction, Conglomerate Discount, Insolvency and Bankruptcy Code, Governance, Shareholder Value, India, Global Comparisons

7.

Business Combinations, Consolidation, and Group Reporting: A Comparative Analysis of IFRS, Ind AS, and US GAAP with Global and Indian Evidence

Number of pages: 48 Posted: 17 Jul 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 352 (211,679)

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Business Combinations, Goodwill, Non-Controlling Interests, Fair Value, Consolidation, Ind AS, IFRS, US GAAP, Acquisition Method, Financial Disclosures

8.

Ind AS Carve-outs vs IFRS: A Critical Evaluation of Convergence and Divergence

Number of pages: 50 Posted: 13 Jun 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 303 (249,561)

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IFRS convergence, Ind AS, carve-outs, harmonization, financial reporting comparability, US GAAP, regulatory adaptation

9.

Decoding Lease Accounting: Comparative Insights into Ind AS, IFRS, and US GAAP with Strategic Financial Implications for Corporates

Number of pages: 123 Posted: 22 Aug 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 294 (257,640)

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Lease Accounting, Ind AS 116, IFRS 16, ASC 842, Right-Of-Use Asset, Lease Liability, Lessee Accounting, Lessor Accounting, Financial Reporting, EBITDA, Leverage Ratios, Transparency, Corporate Finance, Comparability, Accounting Standards

10.

Share Buybacks as a Financial Strategy: Global Perspectives, Indian Insights, and Regulatory Landscape

Number of pages: 39 Posted: 12 Aug 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 291 (261,408)

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Share Buybacks as a Financial Strategy: Global Perspectives, Indian Insights, and Regulatory Landscape Share Buybacks, Open-Market Repurchases, Tender Offer, Capital Structure, SEBI Regulations, Companies Act 2013, Rule 10b-18, Market Reaction, Corporate Governance, Dividend Policy

11.

Why Do Firms Issue Bonus Shares? A Review of Theories, Regulations, and Capital Market Outcomes

Number of pages: 43 Posted: 24 Jul 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 266 (286,114)

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Bonus Shares, Dividend Policy, Signaling Theory, Market Liquidity, Capital Structure, Agency Theory, SEBI Regulations, Psychological Wealth Effect, Stock Splits, Emerging Markets

12.

From Principle to Practice: Exploring Sectoral Challenges in Revenue Recognition under IND AS and IFRS

Number of pages: 36 Posted: 24 Jun 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 254 (300,076)

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Revenue Recognition, IND AS 115, IFRS 15, Performance Obligations, Contract Modifications, Principal-Agent Assessment, Earnings Management, Financial Reporting, Sectoral Analysis, Regulated Industries, Retail Revenue Models, Software Licensing, Transportation Revenue, Financial Services Accounting, Utility Revenue Regulation, Disclosure Practices, Indian Accounting Standards, Audit Oversight, Financial Statement Impact JEL Classification: M41, M48, G38, L86, L81, L98, G21, O16 Review Article on Revenue Recognition Dr. Srikanth Potharla

13.

Leveraged Buyouts as a Financial Engineering Strategy: Global Perspectives, Indian Insights, and Regulatory Landscape

Number of pages: 31 Posted: 20 Aug 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 249 (306,221)

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Leveraged Buyouts as a Financial Engineering Strategy Dr. Srikanth Potharla Leveraged Buyouts as a Financial Engineering Strategy: Global Perspectives, Indian Insights, and Regulatory Landscape Leveraged Buyouts, Private Equity, Agency Theory, Capital Structure, Free Cash Flow Hypothesis, India M&A, Debt Financing, Takeover Regulation, Corporate Governance, ESG-linked Loans, Behavioral Finance, Case Studies

14.

Relative Valuation in Practice: A Hands-On Guide for Financial Modelling Using Excel

Number of pages: 21 Posted: 24 Jul 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 200 (380,469)

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Relative Valuation, Valuation Multiples, EV/EBITDA, Price-to-Earnings (P/E), Financial Modeling, Peer Comparison, Equity Valuation, Excel Valuation Models, Enterprise Value, Emerging Markets Finance

15.

CAMELS C in Practice: Evolution from CAMEL, Regulatory Drivers, Empirical Insights, and Strategic Imperatives for India's Banking Sector

Number of pages: 13 Posted: 23 Jul 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 160 (472,207)

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CAMELS C, Banking Supervision, Non-Performing Assets, Cyber Risk, Compliance Failures, Basel Accords, RBI Regulations, Prompt Corrective Action, ESG Banking Risks, Digital Supervision

16.

Demystifying the Black-Scholes-Merton Model: A Q&A Guide to Option Pricing and Risk Management

Number of pages: 45 Posted: 08 Sep 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 105 (664,543)

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Black–Scholes–Merton Model, Option Pricing, Volatility Smile, Risk-Neutral Valuation, Hedging Strategies, European Options, Implied Volatility, Binomial Model, Option Greeks, Financial Derivatives

17.

Modeling Asymmetric Volatility in Indian Stock Market

Pacific Business Review International 6.9 (2014).
Number of pages: 6 Posted: 24 Jul 2025
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 56 (1,000,027)

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Asymmetric volatility, Leverage effect, Indian stock market, GJR-GARCH Model, PGARCH Model, Conditional volatility JEL Classification: C13, C52, C53, C58, G10, G17

18.

Do Regulatory Reforms Curb Earnings Management through Reporting Delays? Evidence from India’s Emerging Market

Number of pages: 42 Posted: 16 Apr 2026
Srikanth Potharla
ICFAI Business School (IBS) Hyderabad, India
Downloads 13 (1,518,554)

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Reporting Delays, earnings management, Corporate governance, Audit Quality, Regulatory Reforms, Strategic Disclosure Hypothesis

19.

Conditional Dynamics of Volatility Smile Asymmetry: Evidence from Nifty-50 Index Options

Number of pages: 27 Posted: 03 Jun 2026
Srikanth Potharla and Dr. Gautam Sen
ICFAI Business School (IBS) Hyderabad, India and Allahabad Degree College (A.D.C)
Downloads 10 (1,566,597)

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Volatility smile asymmetry, cubic curvature, implied volatility surface, tail risk pricing, index options