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Faculty Details

Seema Gupta
Faculty
Contact Information
seemag@iimsambalpur.ac.in
Seema Gupta is an Associate Professor in Finance and Accounting at IIM Sambalpur and attained Ph.D. from Indian Institute of Technology Delhi. She holds more than 26 years of teaching and industrial experience. Her specialization is Cost and Management Accounting, Financial Management, Corporate Restructuring Mergers and Acquisition. She was the resource person of various MDPs and FDPs. She worked on various Government funded projects. During her academic journey of guiding doctorate scholars, she is the supervisor of 9 Ph. D scholars: among them 6 awarded with PhD degree, 2 submitted thesis and 1 submitted long abstract. She has also published 3 case studies and more than 80 research papers in leading journals and conferences the list includes Global Journal of Flexible Systems Management, Harvard Business Review, Meditari Accountancy Research, Journal of Advances in Management Research, International Journal of Housing Markets and Analysis, Social Responsibility Journal, Qualitative Research in Financial Markets, Review of Behavioral Finance, International Journal of Disclosure and Governance, Property Management, Corporate Governance, International Journal of Productivity and Performance Management, Asian Journal of Management Case, Sustainability Accounting Management and Policy Journal etc. Among them 2 papers are the 2024 Emerald Literati Awards Winner. She has a book and book chapters to her credit published from Springer. She has also presented number of research work at many of the national and international conferenced of high repute, some of them got the best paper award.
Financial Management
Advanced Financial Management
Corporate Restructuring Mergers and Acquisition
Financial Accounting
Management and Cost Accounting
Financial Statement Analysis
Advanced Financial Management
Corporate Restructuring Mergers and Acquisition
Financial Accounting
Management and Cost Accounting
Financial Statement Analysis
- Shaizy Khan, Seema Gupta and V.K. Gupta (2024), Boosting the efficacy of green accounting for better firm performance: artificial intelligence and accounting quality as moderators, Meditari Accountancy Research, ISSN: 2049-372X, ABDC ‘A’ Category, ABS (1), Web-of-Science and Scopus Journal (Q1), DOI 10.1108/MEDAR-02-2024-2379.
- Shaizy Khan, Seema Gupta and V.K. Gupta (2024), Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a developing economy perspective, International Journal of Disclosure and Governance, ISSN: 17413591, ABDC ‘B’ Category, ABS (2), Web-of-Science and Scopus Journal (Q1), Doi: 1057/s41310-024-00255-2, impact factor: 2.7.
- Niharika Mehta, Seema Gupta and Shilpa (2024), Exploring Determinants Impacting Foreign Direct Investment in the Real Estate Sector: A Study on Indian Economy, Property Management, Vol 42 (5), pp. 672-692, ISSN: 0263-7472, ABDC ‘B’ Category, ASB (1), Web-of-Science and Scopus Journal (Q2), DOI: https://doi.org/10.1108/PM-02-2022-0012, Emerald, Impact factor:1.57.
- Renu Jonewal, Seema Gupta and Shuchi Pahuja (2024), Performance Evaluation of Socially Responsible Funds Compared to Their Benchmark Index in India: Evidence from the Covid-19 Crisis, Asia-Pacific Financial Markets, ISSN:1387-2834, E-ISSN:1573-6946, ABDC ‘C’ Category, ABS (2), UGC Care and Scopus (Q2) Journal Doi: 1007/s10690-024-09460-z
- Singhal Soumya and Seema Gupta (2024), Voluntary Intellectual Capital Disclosure and Information Asymmetry: Study of Indian Firms, Global Business Review, pp:1-27, ISSN: 0973-0664 & 0972-1509 ABDC, ABS (1), Web-of-Science and Scopus Journal (Q1), Doi: https://doi.org/10.1177/09721509241227747, impact factor: 2.5.
- Renu Jonewal, Seema Gupta and Shuchi Pahuja (2024), Do Socially Responsible Indices Outperform Conventional Indices? Evidence from Before and After the Onset of Covid-19, Corporate Social Responsibility and Environmental Management, Vol. 31(5), pp. 4995-5011, ISSN:1535-3966, ABDC ‘C’ category, ABS (1) and Scopus Journal (Q1), DOI: https://doi.org/10.1002/csr.2839, impact factor:10.83, November.
- Naina Narang, Seema Gupta and Naliniprava Tripathi (2024), Dynamics of Corporate Governance and Dividend Policy Alliance: A Meta-Analytical Approach, Corporate Governance (Bingley), ISSN: 1472-0701, ABDC ‘C’ category, Web of Science, ABS (2) and Scopus Journal (Q1), Doi: 1108/CG-05-2023-0183, impact factor: 1.855.
- Isha Chabbra and Seema Gupta (2024), Nexus between the Extent of Disinvestment and Financial Performance: A Study on Disinvested Central Public Sector Enterprises, Pacific Business Review, 16 (11), ISSN:0974-438X, Web-of-science, impact facor:6.56.
- Ansari, Zeenat. J., Gupta, Seema., Bhatia, M. (2024), Memorandum of Understanding and firm performance: A performance assessment of MoU adopted public sector enterprises in India, Cases, 13(2), pp. 228-258, ISSN: 2277-9779, ABS (1), Scopus (Q3), DOI: 10.1177/22779779241264350.
- Isha Chabbra and Seema Gupta (2024), Memorandum of Understanding and firm performance: A performance assessment of MoU adopted public sector enterprises in India, Public Finance Quarterly, 70(2), pp. 110 – 13128, June, ISSN: 0031496X, Scopus (Q3), DOI: 10.35551/PFQ_2024_2_5.
- Naina Narang, Seema Gupta and Naliniprava Tripathi (2023), A bibliometric analysis of governance mechanisms in dividend decisions: an overview and emerging trends, International Journal of Disclosure and Governance, Vol. 20 (4), pp.410-430, ISSN: 1746-6539, ABDC ‘B’ Category, ABS (2), Web-of-Science and Scopus Journal (Q1), Doi: 1057/s41310-023-00184-6, P. Macmillan, impact factor: 2.7.
- Renu Jonewal, Seema Gupta and Shuchi Pahuja (2023), Socially Responsible Investment Behavior: A Study of Individual Investors from India, Review of Behavioral Finance,15 (6), pp.865-888, ABDC ‘B’ Category, ABS (1), Web-of-Science and Scopus Journal (Q2), ISSN: 1940-5979 and 1940-5987, https://doi.org/10.1108/RBF-05-2021-0099, impact factor: 2.0. (2024 Emerald Literati Awards Winner)
- Shaizy Khan and Seema Gupta (2023), Using a hermeneutic phenomenological approach to Twitter content: a social network’s analysis of green accounting as a dimension of sustainability, Qualitative Research in Financial Markets, 15(4), pp. 672-692. ABDC ‘B’ Category, ABS (1), Web-of-Science and Scopus (Q2) Journal, ISSN:1755-4179, Doi:10.1108/QRFM-02-2022-0031, Emerald, impact factor: 2.3.
- Renu Jonewal, Seema Gupta and Shuchi Pahuja (2023), A comparison of investment behavior, attitudes, and demographics of socially responsible and conventional investors in India, Social Responsibility Journal, Vol. 19(6), pp. 1123-1141, ABDC ‘B’ Category, ABS (1), Web-of-Science and Scopus (Q1), ISSN: 1747-1117 and 1758-857X. Doi: https://doi.org/10.1108/SRJ-08-2021-0358, Emerald, impact factor:3.9, (2024 Emerald Literati Awards Winner)
- Mehta, Niharika., Gupta, Seema., Maitra, S. (2023), House prices and COVID-19 pandemic shocks in India: a nonlinear ARDL analysis, International Journal of Housing Markets and Analysis, 16 (3), pp.513-534, ABDC: ‘B’ Category, ABS (1), Web-of-Science and Scopus (Q2), ISSN:1753-8270 and 1753-8289. DoI: https://doi.org/10.1108/IJHMA-02-2022-0026, impact factor:1.7.
- Sonal Purohit and Seema Gupta (2023), Sustainable Social Enterprise Built by Empowering Women Artisans: A case of Gramshree, India, Asian Journal of Management Case, Vol. 20 (2), pp. 157-173. Scopus, Web-of-Science and ABDC ‘C’ Category, ABS (1) Journal, ISSN: 0972-8201 and 0973-0621, Doi:1177/09728201231180764, Impact Factor: 0.2.
- Shaizy Khan and Seema Gupta (2023), The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation, Sustainability Accounting, Management and Policy Journal, ISSN: 2040-8021, ABDC ‘B’ Category, ABS (2), Web-of-Science and Scopus(Q1) Journal, Doi: https://doi.org/10.1108/SAMPJ-01-2022-0016, Emerald, impact factor: 3.97.
- Mehta, Niharika., Gupta, Seema., Maitra, S. (2023), Impact of Foreign Direct Investment on Manufacturing Sector: Evidence from Indian Economy, Finance: Theory and Practices, Vol. 27 (1), pp.116-126, Doi: 26794/2587-5671-2023-27-1-116-126, ISSN: 2587-5671, Scopus, impact factor:1.03.
- N., & Gupta. S. (2022), Impact of foreign direct investment on economic growth: Evident from Indian economy. Journal of Positive School Psychology, 6(2), 323-331, ISSN: 2717-7564, peer reviewed.
- Mehta, N., Gupta, S., and Maitra, S. (2022), An Empirical Study on Determinants Impacting FDI in Real Estate Sector. Stochastic Modeling and Applications, 26 (3), 588- 591, ISSN: 0972-3641, UGC Care listed.
- Singhal Soumya, Gupta Seema, Gupta V.K (2022), The Impact of Firm Size, Leverage, Profitability on the Disclosure level of Intellectual Capital, Finance: Theory and Practice, 26 (5), pp. 49-59. Scopus Indexed Journal, ISSN: 2587-5671, Doi: 26794/2587-5671-2022-26-5-49-59, impact factor: 1.03.
- Soumya Singhal, Seema Gupta and V.K. Gupta (2022), A Study of Intellectual Capital on Drugs and Pharmaceutical Industry of India: Using Panel Data Analysis, Finance: Theory and Practice, Vol.26(1), pp. 66–78. ISSN: 2587-5671, Scopus, Doi: 10.26794/2587-5671-2022-26-1-66-78, impact factor: 1.03.
- Soumya Singhal, Seema Gupta and V.K. Gupta (2022), Disclosure of Intellectual Capital: Evidence from Indian Annual Reports. Public Finance Quarterly, 67 (1), pp.116-129, ISSN: 1846-887X, Scopus, Doi: 10.35551/PFQ_2022_1_7, Impact Factor 0.46.
- Isha Chabbra, Seema Gupta and V.K. Gupta (2021), State ownership and firm performance: A performance evaluation of disinvested public sector enterprises, Finance: Theory and Practice, Vol. 25 (6), pp: 29-39, ISSN: 2587-5671. DOI: 10.26794/2587-5671-2021-25-6-29-39, Scopus, impact factor: 1.03.
- Pankaj Talreja and Seema Gupta (2021), Assessing Impact of Liberalization on the Financial Performance Sustainability of Indian Pharmaceutical Industry using Structure Conduct Performance Model, Turkish Journal of Computer and Mathematics Education, 12 (3), pp.3085-3091, ISSN: 1309-4653, Impact factor: 0.148, peer reviewed.
- Seema Gupta, Sudhir K. Jain and Vijeta Singh (2021), Determinants Influencing the Growth of MSMEs Women Entrepreneurs in India, Gorteria Journal, Vol.34 (5), pp.198-205, ISSN: 0017-2294, Web-of-Science and UGC listed, impact factor: 1.469.
- Pankaj Talreja and Seema Gupta (2021), Indian Health System in terms of Health Expenditure & Financial Risk Protection, Annals of Roman Society in Cell Biology, Vol. 25 (4), pp. 12584 – 12599, ISSN:1583-6258, Scopus, impact score 0.9, cite score-0.6.
- Seema Gupta and Sonal Purohit (2021), Innovative Healthcare Hybrid Model: A Case Study on Kidney Hospital, Nadiad, India, Social Business (accepted for publication), ISSN: 2044-9860, ABDC ‘B’ Category and ABS (1) Journal.
- Isha Chabbra, Seema Gupta and V.K. Gupta (2020), A Study on the Financial Performance of Disinvested Public Sector Enterprises, Journal of Critical Review, Vol.7 (10), pp.260-265, ISBN-2349-5125, impact score 0.361, peer reviewed.
- Khushboo Gulati, Seema Gupta and C.P. Gupta (2020), The Transformation of Governance System: A Decade Long Experience of Corporate Governance Using Meta-analysis, Global Journal of Flexible Systems in Management,21 (3), pp. 233-262, ISSN:0972-2696, Springer Publication, JCR, ABDC ‘A’ category, ABS (2), Scopus (Q1) and UGC Care ‘A’ category. Doi: https://doi.org/10.1007/s40171-020-00244-8, Impact factor: 7.018.
- Khushboo Gulati and Seema Gupta (2020), Experience of Corporate Governance practices in India, International journal of Scientific and Technology Research, Vol 9 (4), pp.1453-1462, ISSN: 2277-8616, Scopus, H-index-18, impact score 0.43.
- Joity Tomer and Seema Gupta (2020), Cointegration and Causality Analysis between BSE Sensex and selected Macro Economic Factors in India, Shodh Sarita, Vol. 7 (28), pp.124-131, ISSN.2348-2397, UGC Care.
- Soumya Singhal and Seema Gupta (2020), Overview of Research Contemplated to Intellectual Capital from 2009-2018, Journal of Critical Reviews, Vol 7 (10), pp.275-279, ISSN: 2349-5125, impact score 1.27, peer reviewed.
- Soumya Singhal and Seema GuptaK Gupta (2020), Mirroring a Decade-Long Experience on Intellectual Capital, The IUP Journal of Accounting Research & Audit Practices, Vol. XIX (4), pp. 1-21, ABDC ‘C’ category indexed. ISSN:0972-690X, impact factor 0.3.
- Isha Chabbra, Seema Gupta and V.K. Gupta (2019), A Study of Progress and Changes on the Disinvestment Policy in Indian Changing Scenario, Indian Journal of Economics and Business, 18 (1), pp,25-36, Scopus and ABDC ‘C’ Category, ISBN-0972-5784, impact score-0.889.
- Gupta, Seema, Jain, K., and Surendra S. Yadav (2017), “Impact of Self Obligation on the Performance of Public Sector Enterprises in India: A Comparative Study of Manufacturing and Service Enterprises”, International Journal of Applied Business and Economic Research; Vol.15 (22), part 2, pp. 51-80, ISSN-0972-7302, UGC indexed, H-Index:24.
- Sonal Purohit and Seema Gupta (2017), ‘GramShree, Ahmedabad: Empowering Low Income Women Artisans”, Case Study, Harvard Business Review, December, A00188-PDF-ENG, ABDC ‘A’ Category, Web-of-Science and Scopus (Q1).
- Gupta Seema and Gupta, V.K (2017). “Balance Scorecard Edge on Memorandum of Understanding in Indian Public Enterprises” International Journal of Business Performance Management, 18(1), pp.25-48; ISSN print:1368-4892 and 1741-5039, Scopus, ABS (1), Web-of-Science, Doi: 10.1504/ijbpm.2017.080840, Impact Factor: 1.2.
- Gupta, Seema, Jain, P. K., and Surendra S. Yadav (2011), “Financial Performance of Public Sector Enterprises in India Classified on the basis of Profit-Making and Loss-Incurring Enterprises: An Empirical Study”, International Research Journal of Applied Finance, 2 (4), pp.420-457, USA; ISSN 2229-6891, EBSCO, Impact Factor 0.5, peer reviewed.
- Gupta, Seema, Jain, P. K., and Surendra S. Yadav (2011), “Impact of MoU on Financial Performance of Central Public Sector Enterprises in India”, Journal of Advances in Management Research, 8 (2), pp.263-284, U.K; ISSN 0972-7981, Emerald, Web of Science and Scopus (Q1), Emerging Sources Cite Score 6.0, Impact Factor 2.51.
- Gupta, Seema, Jain, P. K., Surendra S. Yadav and Sushil (2011), “An Experience through Disinvestment in India”, Public Enterprises,18 (1-4), January-December, pp.88-122, Slovenia; ISSN 0351-3564, Scopus.
- Gupta, Seema, Jain, P. K., Surendra S. Yadav and V.K. Gupta (2011), “Financial Performance of Disinvested Central Public Sector Enterprises in India: An Empirical Study of Select Dimension”, Journal of Applied Finance and Banking, Vol.1 (4), December, pp.57-106, Greece; ISSN 1792-6599, Proquest., impact factor-.19, peer reviewed.
- Gupta, Seema, Jain, P. K., and Surendra S. Yadav (2011), “Generating Financial Flexibility and Financial Performance through Disinvestment: A Comparative Study of Disinvested and Non-Disinvested Public Sector Enterprises in India”, Global Journal of Flexible System Management, 12 (1&2), pp.27-46; ISSN 0972-2699, Doi: 1007/bf03396597, ABDC ‘A’ Category, ABS (2), Scopus (Q1) and UGC care, Impact factor:7.018.
- Gupta, Seema, Jain, P. K., and Surendra S. Yadav (2010), “Financial Performance of Public Sector Enterprises in India: An Empirical Study”, Public Enterprises,14 (1-4), pp.77-114, March-December; Slovenia, ISSN 0351-3564, Scopus.
MDPs/Workshops/ Training Taken
• In the one-week Executive Training MDP from 5-9 August 2024, at Bharat Electronics Ltd. Bangalore, Understanding Business Finance.
• Session Chair in the Anusandhan 2023, Annual Research Competition on 23 January 2023 organised by Rukmani Devi Institute of Management Studies.
• In the one-week MDP from 15-19 May 2023, at Bharat Electronics Ltd. Bangalore, taken One day on 17th May Financial Statement Understand and Analysis.
• Two Days session on Understanding Financial Statements and Investment decision Analysis in the e-ITEC course- Executive course in Business Administration, International participants, in Feb 13 to March 10 2023, Amity Institute of Training and Development, Noida.
• One day session on Understanding of financial statements by Entrepreneur at the Seminar at Udhampur Campus, Jammu University on November 11, 2022.
• MDP on Finance for Non-Finance Professionals conducted on 26-27 May 2022 for the top executives of Sandhar Technologies Limited, Amity Institute of Training and Development, Noida.
• Delivered FDP Session on Complains and Appeals_ Examples and Frauds from India and Abroad on 3rd August 2021 at the online platform by Baba Mastram University, Rohtak.
• Session Chair of the Technical Session of Finance Tract at 4th International Conference on Entrepreneurship, Innovation and Leadership (ICEIL 2022), Resilient Entrepreneurship, Disruptive Innovations and Agile Leadership: Gearing up for Industry 5.0 for Economic Growth in VUCA World, Business, Management and Commerce, Amity University, Noida on 20-22 January 2022
• MDP on understanding of Financial Statements and Final Accounts for profit and non-profit making institution for the Management of Academic Institutions for personnel from Armed forces, at Amity College of Education, Amity University, Noida, on 9th January 2020.
• Co-convener of the seminar for “Strategy for Managing Personal Finance including Mutual Funds during and after Covid” at Amity University, Noida on 30th July 2020
• MDP on understanding of Financial Statements and Final Accounts of Management of Academic Institutions for personnel from Armed forces, at Amity College of Education, Amity University, Noida, in 8-9th January 2019
• In the one-week Executive Training MDP from 5-9 August 2024, at Bharat Electronics Ltd. Bangalore, Understanding Business Finance.
• Session Chair in the Anusandhan 2023, Annual Research Competition on 23 January 2023 organised by Rukmani Devi Institute of Management Studies.
• In the one-week MDP from 15-19 May 2023, at Bharat Electronics Ltd. Bangalore, taken One day on 17th May Financial Statement Understand and Analysis.
• Two Days session on Understanding Financial Statements and Investment decision Analysis in the e-ITEC course- Executive course in Business Administration, International participants, in Feb 13 to March 10 2023, Amity Institute of Training and Development, Noida.
• One day session on Understanding of financial statements by Entrepreneur at the Seminar at Udhampur Campus, Jammu University on November 11, 2022.
• MDP on Finance for Non-Finance Professionals conducted on 26-27 May 2022 for the top executives of Sandhar Technologies Limited, Amity Institute of Training and Development, Noida.
• Delivered FDP Session on Complains and Appeals_ Examples and Frauds from India and Abroad on 3rd August 2021 at the online platform by Baba Mastram University, Rohtak.
• Session Chair of the Technical Session of Finance Tract at 4th International Conference on Entrepreneurship, Innovation and Leadership (ICEIL 2022), Resilient Entrepreneurship, Disruptive Innovations and Agile Leadership: Gearing up for Industry 5.0 for Economic Growth in VUCA World, Business, Management and Commerce, Amity University, Noida on 20-22 January 2022
• MDP on understanding of Financial Statements and Final Accounts for profit and non-profit making institution for the Management of Academic Institutions for personnel from Armed forces, at Amity College of Education, Amity University, Noida, on 9th January 2020.
• Co-convener of the seminar for “Strategy for Managing Personal Finance including Mutual Funds during and after Covid” at Amity University, Noida on 30th July 2020
• MDP on understanding of Financial Statements and Final Accounts of Management of Academic Institutions for personnel from Armed forces, at Amity College of Education, Amity University, Noida, in 8-9th January 2019