01
Original Article
Open Access
Firm Performance in India : Does Sustainability Reporting Matter?
Minimol M. C., Akhila K. V., N. P. Kavya
· pp. 8–25
DOI: 10.17010/ijf/2025/v19i3/174847
Purpose: The current study intended to explore the relationship between sustainability reporting practices and firms’ financial, operational, and market-oriented performance. It also aimed to understand whether the quality of sustainable reporting positively influenced firm performance. Methodology: We used Indian firm-level …
Keywords:
sustainability reporting, firm performance, dynamic panel data, panel quantile regression, Tobin's Q
02
Original Article
Open Access
Religious Holiday Anomaly : Evidence from the Indian Equity Market
Nang Biak Sing, Lal Ropuii, Rajkumar Giridhari Singh
· pp. 26–43
DOI: 10.17010/ijf/2025/v19i3/174848
Purpose: Investments in financial markets are intended to provide higher returns. However, this complex market is influenced by a large number of events, creating a disruptive effect on price movements and potentially leading to market distortions. In this context, the …
Keywords:
seasonal anomalies, Indian stock market, behavior finance, GARCH model, religion
03
Original Article
Open Access
Financial Literacy and Fintech : A Double-Edged Sword for Millennial Investors’ Behavioral Biases
Sunil N., Sathish Kumar B.
· pp. 44–63
DOI: 10.17010/ijf/2025/v19i3/174849
Purpose: The current research focused on investigating the moderating effect of financial literacy and financial technology on the heuristic behavior of millennials.Research Approach : The research was based on the primary data; a survey method questionnaire was prepared to collect …
Keywords:
millennial investors, financial literacy, financial technology, heuristics
04
Original Article
Open Access
An Analysis of Corporate Governance Disclosure Practices of BSE 200 Indian Companies
Jagdeep Kaur
· pp. 64–79
DOI: 10.17010/ijf/2025/v19i3/174850
Purpose: The study examined the corporate governance (CG) disclosure practices of BSE 200 Indian companies and also focused on the extent of variation in the scoring of the companies during 2015 and 2023. Methodology: It examined the disclosure practices of …
Keywords:
corporate governance (CG) index, dichotomous method, Clause 49, SEBI regulations, BSE Sensex