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ISSN:3108-0677 
Vol. 02 » Issue 01 June, 2026 |
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EditorialSamit PaulWelcome to June 2026, Volume 2, Issue 1 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, and Corporate Governance. We are pleased to present this issue to you, and we hope the articles published herein ... Read More |
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Performance evaluation of selected Large Cap Mutual funds: with special reference to risk and return analysisMeghna Jain and Narmata PandeyThe Asset Management Companies (AMCs) provide mutual funds in different categories like equity, debt, balanced, sector based and other types of funds. The mutual funds generates returns based on the securities in which investment is being made. Large cap mutual funds are the ones in which investment is made in companies having large market capitalization. The study aimed to ascertain performance of selected Large Cap mutual funds. Five Large Cap mutual funds have been selected based on highest Asset Under Management. Their historic return has been compared among large cap mutual funds. Five Large cap mutual funds have been selected as a part of this study. Further Annual return has been compared among the selected large cap mutual funds for a period between 2020 to 2025. Risk of the selected funds was also compared which included standard deviation ... Read More |
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Sustainable Development through Green Economy: The Indian OutlookDebasish Biswas and Sudipta GhoshAn economic situation that contributes to lowering carbon emissions in the environment is known as a "Green Economy." The green economy aims to reduce environmental risk and resource scarcity while improving human well-being and social justice. It is a substitute for the existing economic model, which may result in inequality, resource scarcity, and environmental hazards. In recent years, one of the main concepts on the global agenda for sustainable development is the green economy. A sustainability report commissioned by the British Government in 1989 was the first to discuss the idea. However, it wasn't until the global economic crisis of the late 2000s that the economy gained international recognition as a recovery strategy that prioritised green job creation, climate change mitigation, and genuine investment. India's faster growth over the past few decades has created ... Read More |
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Systemic literature review and bibliometric analysis identifying emerging patterns in Financial Literacy and Behavioural Bias using Scopus Database 2010-2026Ayush Kumar Sharma, Neeti Mathur, Manish Dadhich and Kamal Kiran HiranThe study aims to explore the research trajectory in the field of financial literacy (Fin Lit), Tax literacy (Tax Lit) and behavioural biases through the lens of bibliometric analysis based on Scopus indexed publication between 2010-2026. The study seeks to underearth the publication trends, impactful authors, most followed journals and dominant thematic bundle shaping the literature around said knowledge. In addition, the study aims to explore the emerging research theme and collaboration network among scholars, institutes and countries. Design / Methodology / Approach: Bibliometric analysis has been used to explore the literature pattern. The study comprises 2430 articles published and extracted from Scopus dataset from January 2010 to 8th March 2026. The extracted data then has been processed via analytical software packages such as VOSviewer, biblioshiny for conducting performance analysis and science mapping concentrating on publication, citation patterns, authors, institutions involved, and keyword co-occurrence networks. Novelty: In contrast to prior studies, this ... Read More |
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Digital Lending: The Future of MSME Credit in IndiaHoney Dhanecha and Rahul RaoMicro, Small, and Medium Enterprises (MSMEs) hold critical significance in the growth of Indian economy, yet persistent credit constraints limit their growth and competitiveness. Over the past few years, the convergence of digital payments (particularly the Unified Payments Interface, [UPI]) FinTech innovation and digital public infrastructure (DPI) have revolutionized MSME financing in India. This article offers a policy-oriented review of India’s evolving digital lending ecosystem, with a focus on the role of FinTech-NBFC partnerships, alternative data-driven of credit assessment and emerging frameworks such as the Unified Lending Interface (ULI), Open Credit Enablement Network (OCEN) and the Account Aggregator (AA) ecosystem. Drawing on secondary data from regulatory institutions, multilateral organizations and industry reports, the paper synthesizes recent developments in digital lending and MSME credit delivery during the period ... Read More |
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DIGITAL RUPEE – Transforming India’s Financial FutureAnkita KumariThe rapid shift towards digital payment systems has accelerated, prompting central banks across the world to consider Central Bank Digital Currencies (CBDCs). Here, the Reserve Bank of India (RBI) has launched the Digital Rupee (e₹) to streamline payment ... Read More |
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