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Role of Fair Value Accounting in Shaping Investor Confidence: Primary Evidence from Kathmandu Valley Subedi, Purushottam; Kumar, Alok
International Journal of Education, Management, and Technology Vol 3 No 2 (2025): International Journal of Education, Management, and Technology
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ijemt.v3i2.6575

Abstract

Fair Value Accounting (FVA) plays a critical role in financial reporting by aiming to reflect the accurate economic value of assets and liabilities. However, its influence on investor confidence remains underexplored in emerging economies such as Nepal. This study examines investor perceptions of FVA and investigates the relationship between key accounting dimensions and investor confidence. Employing a cross-sectional, quantitative research design, data were collected via a structured questionnaire from 385 respondents, including BBS and MBS students, freelance investors, and teaching faculty using convenience sampling within the Kathmandu Valley. The results reveal significant positive relationships between FVA components and investor confidence. Specifically, transparency, valuation reliability, and frequent revaluation significantly enhance investor confidence, whereas volatility does not show a meaningful effect. The regression model accounted for over 54% of the variance in investor confidence. The study concludes that enhancing the clarity, reliability, and frequency of fair value reporting can substantially improve investor trust in Nepal’s financial markets, offering practical implications for policymakers, regulators, and accounting professionals.
Fault detection and diagnosis in three phase IM using DSP: hardware implementation and real-time approach P. Thakre, Mohan; Kumar, Badal; Nilesh Thakur, Supriya; Kumar, Alok; Sharma, Padmini; Kedarnath Magadum, Prashant
Bulletin of Electrical Engineering and Informatics Vol 15, No 4: August 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v15i4.12131

Abstract

The study investigates real-time problem diagnosis of induction motors (IMs) with digital signal processing (DSP) to improve monitoring. IMs are essential to industrial applications but can fail owing to mechanical, electrical, and thermal stressors. These defects must be detected quickly to prevent motor failure and production downtime. DSP is used to create a sophisticated real-time online condition monitoring system to diagnose three-phase IM issues. The suggested system was validated using MATLAB calculations and experimental investigations on a 415 V, 1 HP, 50 Hz, 1440 rpm, 4-pole IM. Disruptions in the stator windings, such as inter-turn short circuits or inter-phase faults, as well as problems with the rotor, such as broken bars or end rings, are identified in this investigation. Keeping an eye on negative sequence currents and analyzing fault frequencies with a fast Fourier transform (FFT). According to the results of the testing, current approaches are not very good at detecting stator inter-turn difficulties under light-load and no-load conditions. Under varying loads, the proposed DSP-based system identified stator inter-turn, inter-phase, and broken rotor bar problems. Results showed that the DSP-based online condition monitoring system was more accurate and better at detecting faults than earlier methods, making it a good fit for usage in industrial applications.