Welcome to TUCL Repository
- Access to a vast collection of academic theses and dissertations
- Wide range of scholarly journals and articles
- Search and browse functionalities for easy discovery of resources
- Accessibility to digital resources anytime, anywhere
- Facilitates research and learning endeavors of TUCL community
- Promoting open access to knowledge and research findings
- User-friendly interface, ensuring ease of navigation and accessibility for users of all levels of expertise
- unique persistent identifier (such as DOI or Handle) to facilitate citation, tracking, and long-term preservation, ensuring the integrity and longevity of scholarly contributions

Communities in DSpace
Select a community to browse its collections.
Recent Submissions
CORPORATE GOVERNANCE AND ORGANIZATIONAL PERFORMANCE IN NEPALESE TELECOMMUNICATION INDUSTRY
(Shanker Dev Campus, 2024) Sujita K.C.; Dinesh Basnet / Hiranya Niraula
This study examines “Corporate Governance and Organizational Performance in Nepalese Telecommunication Industry”. Businesses are frequently characterized as ephemeral, narrow-minded owners who have no desire to participate in governance. We investigate whether institutional owners limit managerial discretion by limiting earnings manipulation in order to test the veracity of this claim. Numerous attempts have been made to develop corporate governance (CG) rating methodologies as a result of institutional investors' need to assess the CG practices of listed companies. In light of this circumstance, this paper makes an effort to measure how closely Greek large-cap companies adhere to global best practices. Specifically, we investigate the connection between accounting behavior measured by discretionary accruals and institutional ownership. Our results are in line with institutional investors' encouragement of myopic management practices as well as institutional monitoring. Additionally, we run triangular tests that look at the effects of managerial discretion on capital market pricing at various institutional ownership levels. Corporate governance that is efficient and founded on values is the responsibility of independent directors, institutional investors, and regulators. This essay discusses activism related to corporate governance.
DIVIDEND PRACTICES OF LIFE INSURANCE COMPANIES IN NEPAL
(Shanker Dev Campus, 2024) Suchana Kattel; Dr. Pitri Raj Adhikari
Dividend practice is the entire managerial practice to determine how much net income will be paid out as dividends and how much net profit can be maintained for company. The dividend practice is one of the most debated topics within corporate finance and some academics have called the company’s dividend practice an unsolved puzzle. Although there were lots of research on dividend practice but there are few studies conducted on countries like Nepal especially in insurance industry. There is no uniformity in the result about the factors affecting dividend practice. The main purpose of the study was to investigate the relationship between the dividend practice and company’s selected factors in Nepalese life insurance companies. Based on the literature review, five variables were taken for the study. The independent variables taken for the study are dividend payout ratio of previous year, leverage ratio, profitability ratio (i.e. EPS and ROA), Risk, liquidity and the dependent variable is dividend practice.
Three life insurance companies were taken as sample for the study. Secondary data are used for data collection. Financial statements of ten years from 2070/71 to 2079/80 of three life insurance companies are considered for data collection. Different statistical and financial tools are used for the data analysis. Descriptive statistics is done in descriptive analysis. At last, inferential analysis is done through correlation and regression which helped to determine the level of significance of dividend practice with Dividend Payout ratio of previous year, Leverage, profitability, risk and Liquidity. The study reveals NLIC as the best performer amongst the three companies as it has performed better in 4 factors among 7 factors considered. Dividend payout ratio of previous year, leverage and EPS are the most influencing factor of dividend practices because they are significant on the study of life insurance companies in both correlation and regression analysis.
In conclusion, Nepalese firms have to give priority in Dividend payout of previous year, leverage and EPS for taking dividend decision. At the same time, it will also help all the stakeholders like shareholders, promoters, general public, managers and the researchers to make their decision accordingly relating to dividend practice.
FACTORS AFFECTING PERCEIVED USEFULNESS OF INFORMATION DISCLOSED IN FINANCIAL REPORTS IN INVESTMENT DECISION
(Shanker Dev Campus, 2024) Somyan Maharjan; Prakash Kumar Gautam
This study investigates the influence of qualitative characteristics of financial reports on their perceived usefulness for individual investors, based on the conceptual framework defined by the International Accounting Standards Board (IASB). It focuses on two fundamental characteristics—relevance and faithful representation—and two enhancing characteristics—understandability and comparability. The research employs a descriptive design, utilizing primary data collected through a self-administered structured questionnaire, with a sample size of 257 participants. Data analysis was conducted using SPSS and MS Excel, employing descriptive statistics, correlation, and regression analysis.
The findings reveal that all four qualitative characteristics significantly influence the perceived usefulness of financial reports, particularly in investment decision-making, portfolio monitoring, and analyzing future opportunities. Among the factors, comparability and faithful representation have the greatest impact, while relevance has the least. The study highlights that users prioritize comparable and credible information in financial reports for their decision-making process.
Additionally, the study observes that financial reports often lack forward-looking information and adequate disclosure of corporate governance practices, which are crucial for informed decision-making. It also finds that users value the organization and presentation of data, such as graphs and tables, which are easily understandable. Overall, the study concludes that individual investors consider understandability and comparability as the most influential qualitative factors in the perceived usefulness of financial reports.