01
Original Article
Open Access
Corporate Governance and Ownership Structure as Determinants of Firm Performance : A Study of Indian Listed Companies
Surbhi Jain, Arjun Mittal, Anand Mittal, Teena Bagga, Kavita .
· pp. 8–28
DOI: 10.17010/ijf/2025/v19i6/175129
Purpose: The study was carried out to produce empirical evidence to examine the relationship among corporate governance (CG) parameters, ownership structure, and corporate performance. Methodology: CG parameters included board size, CEO duality, board meetings attended, board busyness, and audit committee …
Keywords:
board independence, corporate governance, firm performance, ownership structure
02
Original Article
Open Access
Financial Inclusion and Socio-Economic Development : The Mediating Role of Social Empowerment in Rural Odisha of India
Amiya Kumar Mohapatra, Ramesh Chandra Das, Subhashree Khilar
· pp. 29–45
DOI: 10.17010/ijf/2025/v19i6/175130
Purpose: This study investigated the direct relationship between financial inclusion (FI) and socio-economic development (SED) of rural households in Odisha, India. Furthermore, the indirect relationship between financial inclusion and socio-economic development, with social empowerment (SE) as a mediating variable, was …
Keywords:
financial inclusion, socio-economic development, social empowerment, rural households, Odisha JELClassification Codes :
03
Original Article
Open Access
Application of Digital Technologies for Internal Audit : A Bibliometric Literature Review
Tanya Yadav, Prasanna Kulkarni, Abhijit Chirputkar
· pp. 46–65
DOI: 10.17010/ijf/2025/v19i6/175131
Purpose: Digitization has impacted every facet of life, and there has been a notable surge in the usage of digital technologies in internal auditing. The study provided a detailed summary and intellectual foundation of digital technologies in the internal audit …
Keywords:
digitization, internal audit, internal control, continuous monitoring, bibliometric literature review, Scopus
04
Original Article
Open Access
A Comprehensive Analysis of Solvency, Profitability, and Liquidity in Minimizing Bankruptcy and Financial Stress
A.V. Rejimon, P. K. Sinosh, V. Krishnaveni
· pp. 66–78
DOI: 10.17010/ijf/2025/v19i6/175132
Purpose: This research examined a firm’s liquidity, profitability, solvency, and cash position to determine their effects on financial distress and potential bankruptcy. It aimed to determine early warning signs and offered insights into financial management practices that can minimize financial …
Keywords:
financial distress, insolvency, bankruptcy, liquidity, financial ratios, financial distress models, multiple discriminant analysis
