Mitra Goswami

Assistant Professor

department of commerce

Qualification: Ph.D from North Eastern Hill University, M.Com - Gold Medalist


    • Member of the Department of Commerce Academic Committee
    • Handling subjects for M.Com and BBA - Financial Management, Banking Products, Insurance and Risk Management







Subject Subject code Semester
Financial Management BBA 207 III
Banking Products BBA 311 V
Insurance and Risk Management BBA 361 V


Degree Specialisation Institute Year of passing
Ph.D from Finance North Eastern Hill University 2018
M.Com Finance from North Eastern Hill University 2013
B.Com St Edmund’s College, Shillong, Meghalaya 2011


Institution / Organisation Designation Role Tenure
North Eastern Hill University Guest faculty Teaching 5 Months
North Eastern Hill University Research Fellow Report Analysis 4.5 Years
State Bank of India, Meghalaya Premium Banking Branch Project Intern Mapping of potential areas in need of banking facilities 3 Months

Intellectual Capital and Firm Performance in India: A Comparative Study between Knowledge Based Sector and Traditional sector


Presented at IBS Hyderabad in the 11th International conference on Business and Finance on Jan 8-9, 2015.

Exploring Intellectual Capital and Firm Performance Relationship in India Employing Quantile Regression Model


Presented at North Eastern Hill University Shillong in the National seminar on Contemporary issues in accounting and Finance on 21-22 October, 2016.

Quality of Intellectual Capital Disclosure in India: A study of Knowledge based and traditional sector


Presented at Manipal Academy of Higher Education, Manipal in the 1st International Conference on Commerce and Pharma Management held on 27 and 28th September, 2018


Area of Interest

Financial Management, Financial Institutions and Markets, Risk Management, Intellectual Capital, Intellectual Capital Disclosure practices, Organisational life cycle stages, Credit risk management in banks, Sustainability reporting, Voluntary Reporting Practices.

Area of Expertise

Financial Management, Financial Markets, Portfolio Mangement, Risk Management, Intellectual Capital, Voluntary Reporting practices.

Area of Research

Impact of Intellectual Capital on financial performance, Intellectual capital reporting practices, Voluntary disclosure and corporate performance, Credit risk management in banks, Organisational life cycle stages, Knowledge management

Professional Affiliations & Contributions

Recepient of Gold Medal in Master of Commerce, (Finance), North Eastern Hill University, 2013

Prior to her association with MAHE, Ms.Mitra Goswami has worked as Guest Faculty and has taught M.Com students in North Eastern Hill University which is a central university located in Shillong, Meghalaya.

She has also worked as a Research Fellow under the UGC, Junior Research fellowship scheme for a period of five years from North Eastern Hill University, Shillong. Additionally, she has also served as a Project intern in the State Bank of India, Meghalaya Premium banking branch, in the year 2013.



The Journey of IC Research: Reflections from the Past two Decades,


Asian Journal of Research in Banking and Finance, Vol. 5, No. 6, 2015, Pp. 85-102.

Value Relevance of Intellectual Capital in Indian Pharmaceutical Sector: Does size of firm matter?


Research Bulletin, The Institute of Cost Accountants of India, Vol. 41, No. 2, 2015, Pp. 85-103.

Intellectual Capital and Firm Performance in Emerging Economies: The case of India.


Review of International business and Strategy, Vol. 26, No. 3, 2016, Pp. 410-430.

Intellectual Capital and Firm Performance in India: A Comparative study between Original and Modified Value Added Intellectual Coefficient Model.


International Journal of Learning and Intellectual capital, Vol. 14, No. 1, 2017, Pp. 76-89.

Determinants of Credit Risk of Indian Banks: A Study on Pre and Post Structural Break


The Management Accountant, ICAI, Vol.52, No. 11, 2017, Pp. 46-52.

Exploring IC disclosure practices of Indian knowledge based companies using a comprehensive disclosure framework,


Journal of Indian Business Research, Vol. 10, no. 4, 2018, pp. 345-363.

Quality of Intellectual Capital Disclosure in India: A Study of Knowledge based and Traditional sector


Research Bulletin, The Institute of Cost Accountants of India, Vol. 44, No. 1, 2018, Pp. 121-138.