logo logo

ISSN:3108-0677

Artha

Vol. 01 » Issue 03 March 2026

Download Full Magazine

Editorial

Dr. Vivek Rajvanshi

Welcome to March 2026, Volume 1, Issue 3 of Artha: Journal of Business and Finance. This peer-reviewed journal is dedicated to showcasing high-quality contemporary research, with a primary focus on Accounting, Finance...

Read More

Environmental Justice – Safeguarding Environment, Ensuring Sustainability

Akinchan Buddhodev Sinha

Preservation of ‘Mother Nature’ is not a choice but a necessity. Development and Protection of environment needs to go hand in hand, otherwise the day is not far when the world will be bereft of natural resources and congenial climate. In this regard, the concept of ‘Environmental Justice’ is highly ...

Read More

Why do option-buyers lose money?

Rajarshi Som

Option-buyers lose money on average, and most of the losses are borne by retail investors who do not understand why option-buyers are supposed to lose money. Options transfer risk ...

Read More

From Markets to Micro-Credit: The Behavioral Biases Linking Indian Investment Mistakes and BNPL Mismanagement

Pranay Seth

The distinction between borrowing and investing is becoming more hazy in today's quickly changing financial environment, but the psychology underlying both is remarkably similar. This article explains how the increasing abuse of Buy Now Pay Later (BNPL) services is being fuelled by the same ...

Read More

The Next Billionaire Industry of the Decade?

Avnee Byotra & Yash Goyal

As the world becomes increasingly shaped by rapid technological advancements and a continuously growing demand for energy, the search for the defining industry of the coming decade has become more relevant than ever. While sectors such as artificial intelligence and digital commerce continue to dominate global discourse, renewable energy presents a compelling case as a transformative force. No longer confined to environmental idealism, renewable energy has emerged as a dynamic and economically powerful sector capable of reshaping global markets and policy ...

Read More

Humanizing Agentic AI: Emotional Intelligence, Trust Architecture from Chatbot to Multi-Agent Banking Ecosystems

Mohd Faisal Afridi & Kompalli Sasi Kumar

The adoption of AI chatbots in the banking sector is a critical issue despite the high numbers of AI chatbots deployed in the sector. In this mixed-method research, study explore about technological sophistication triggers human frustration in Indian retail banking by sequentially applying exploratory research design, involving qualitative analysis of 19,858 customer complaints and quantitative validation of the hypothesis with 1,000 banking customers using a PLS-SEM. The study builds on the UTAUT model by incorporating AI-specific constructs such as emotional intelligence, anthropomorphism and privacy ...

Read More

Our mailing address is:

IIM Calcutta, P.O. Joka, D.H. Road, Kolkata 700104, West Bengal

Copyright © 2026 IIM Calcutta Finance Lab. All rights reserved.