Dr D Maheswara Reddy, presently Associate Professor in Finance and Accounting at I T M Business School, Warangal of Andhrapradesh, India. He completed M.Com, MBA (Finance) M.Phil and PhD from Sri Krishnadevaraya University, Anantapur. He is the Managing Editor of WIM Journal of Management (ISSN 0975-5063), Warangal, Andhrapradesh, India.