Artha June 2025

Artha June 2025

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Editorial

Dr. Vivek Rajvanshi

Welcome to the June 2025 issue of A₹tha! This edition features a diverse set of articles addressing critical themes across technology adoption, sustainability, corporate governance, and financial transparency. This peer-reviewed e-journal, published by the Finance Research and Trading Laboratory (FRTL) at IIM Calcutta...

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Exploring the Influence of Hedonic Motivation and Social Factors on the Adoption of UPI: A UTAUT Perspective

Nishi Malhotra

Unified Payment Interface (UPI) is a cutting-edge digital payment innovation originating from India, offering instantaneous payment options through a domestically developed application. This technology...

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Waste Management: Exploring its Critical Dimensions, Performance Analysis of Select Waste Management Companies and Global Performance

Akinchan Buddhodev Sinha

Human beings have evolved from Stone Age to digital age but as this development have gifted us with economic development characterized by industrialization, agricultural growth, creation of gainful employment...

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Earnings Under Scrutiny: The IndusInd Bank Accounting Discrepancy Case

Ruchi Bhandari

This statement was delivered by John Aaron amidst the fixation of the problems arising in the Apollo 13 – a movie on mission to explore the lunar region of Moon. The procedures laid down for Apollo 13 enabled the...

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Valuation Gaps and Strategic Premiums in Indian Tech M&As (2020–2024)

Sudam Majhi

In order to examine valuation premiums, this paper examines four significant M&A deals in the Indian tech industry that occurred between 2020 and 2024: Byju's–Aakash, PayU– BillDesk, Tata–BigBasket, and...

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Reimagining Corporate Governance to Protect Migrant Workers: Toward SDG Compliant Business Practices

Murugesan. N

The intersection of corporate governance and migrant labour rights is increasingly critical in the perspective of achieving the United Nations Sustainable Development Goals (SDGs), mainly SDG 8(Decent work and economic Growth)...

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The Financial Future of Sustainable Fashion: Unlocking India's Potential for ESG Investment

Nirbhay Rana

India's fashion sector makes a compelling argument for ESG (Environmental, Social, and Governance) investment due to its social and environmental concerns. This article explores India's potential...

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