Impact of MoU on financial performance of public sector enterprises in India
作者： Seema Gupta , P.K. Jain , Surendra S. Yadav
DOI: 10.1108/09727981111175984
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摘要: Purpose – Memorandum of Understanding (MoU) has been conceived as an instrument to quantify/assess social and commercial obligations/performance central public sector enterprises (PSEs) in India. The purpose this paper is measure the financial performance MoU PSEs compare their with which have not opted for (referred non‐MoU PSEs) over a period 13 years.Design/methodology/approach Financial ratio well accepted technique assess performance. Accordingly, CPSEs assessed on basis 15 ratios pertaining profitability, efficiency, liquidity solvency.Findings findings suggest that seems yielded decisive improvement signed MoUs during study under reference. At same time, unsatisfactory. In sum, enhanced only profitability but also operation...
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