Analysing the Impact of Indian Disinvestment Policy on the Basis of Profitability: A Case of Selected Public Sector Units

As the Disinvestment took its final shape and implemented in the year 1991 formally by then Finance Minister Dr. Man Mohan Singh. The implication is yet to be tested about its successful implementation.

Present paper is an attempt to test the Analytical Impact of Indian Disinvestment Policy on Selected Public Sector Undertakings(PSUs) in terms of Profitability, which is the sound indicator whether these undertakings outperformed or not. Several Indicators are used to test the Hypothesis which include Return on Sales Ratio, Return of Assets Ratio and Return on Capital Employed.

Profitability Ratios are also computed after considering the Profit After Tax Basis. The final result shows a significance change in some trends in PSUs like ONGc and BHEL and others also got impacted by the Disinvestment drive.

by Dr. Sudhendu Giri "Analysing the Impact of Indian Disinvestment Policy on the Basis of Profitability: A Case of Selected Public Sector Units"

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018,

URL: http://www.ijtsrd.com/papers/ijtsrd8355.pdf

Direct Link - http://www.ijtsrd.com/management/accounting-and-finance/8355/analysing-the-impact-of-indian-disinvestment-policy-on-the-basis-of-profitability-a-case-of-selected-public-sector-units/dr-sudhendu-giri

Accounting and Finance, Indexed Journal