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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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