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India is considered as the fastest growing economy in the world and it happens to be the 4th largest as per the recent rankings. In this era of growth financial inclusion is considered to be the driving force behind the success of such progress. Inclusive growth is the mantra of today’s Economic India and the present study focuses on Holenarasipura Taluk of Hassan District in Karnataka. For the purpose of this study the Researcher has derived the data from both Commercial Banks as well as Self Help Groups located in Holenarasipura Taluk. Due to the efforts under taken by Central Government of India under Jan Dhan Yojana most of the rural families have now a Bank Account in their name and they are getting Government Benefits through DBT, that is, Direct Benefit Transfer.
This study examines the integrated role of formal banking institutions and Self-Help Groups in facilitating financial access and economic empowerment. The study is based on primary data collected from rural households and SHG members across selected Gram Panchayaths of Holenarasipura Taluk. Current Paper explores how Commercial Banks and Self-Help Groups interact through various mechanisms to access various Banking Services and mobilize savings. The studies before this have shown the significance role of SHGs in enhancing the financial inclusion and reducing the gap between formal banking and lower strata of the society. The study specifically emphasizes on women in Holenarasipura and their financial inclusion.
The study employs different statistical tools in the form of Descriptive Statistics, Correlation Analysis, Regression Models, Factor Analysis and Structural Equation Modelling (SEM) to understand the relationship between Banking Participation, SHG involvement and their Socio-Economic outcomes. The collaboration between Commercial Banks and SHGs positively influences the financial indicators such as, savings behavior, credit availability, and usage of insurance products, adoption of digital banking services and other financial inclusion services. Findings also exhibit that education, income level and digital awareness significantly influence the financial inclusion of the rural masses. The drawbacks of this system are identified as remote access to digital banking services, low financial literacy rates and procedural formalities are lagging in the rural areas.

A significant financial reporting reform in India is the convergence of Indian Accounting Standards (Ind AS) with International Financial Reporting Standards (IFRS). This study looks at how Indian listed firms’ financial reporting methods are affected by the adoption of Indian Accounting Standards (Ind AS), which have converged with International Financial Reporting Standards (IFRS). The study compares financial statement data created under Indian GAAP and Ind AS at the transition stage using a sample of 170 companies covered by the first phase of obligatory Ind AS implementation. Important financial factors such revenue, profit after taxes, total equity, total assets, intangible assets, and borrowings are the main focus of the examination.
Descriptive analysis, paired comparison tests, regression analysis, and sector-wise assessment of financial statement changes all support the study’s comparative pre–post research design. The results show that there were no significant short-term changes in profitability following the adoption of Ind AS. Nonetheless, notable modifications were noted in balance-sheet elements, specifically total equity, total assets, and intangible assets. Due to complicated transactions, financial instruments, and valuation criteria, infrastructure, telecommunications, and financial services companies saw relatively higher modifications, according to the results, which also show significant sectoral variance.
The paper also emphasizes that financial position reporting, rather than earnings performance, is where the effects of accounting convergence in India are most noticeable. Transparency and comparability in corporate financial reporting have improved as a result of the shift to Ind AS, which has expanded the use of fair-value measurement, expert judgment, and disclosure requirements.
Overall, by offering empirical data from India’s convergence-based reporting framework, the paper adds to the body of knowledge on IFRS convergence in emerging economies. Regulators, accountants, businesses, investors, and future studies on accounting changes and the caliber of financial reporting in emerging nations can all benefit from the findings.

Purpose: In the hospital and healthcare industry, check and evaluate the financial performance of selected sample companies and also check financial analysis through profitability ratios. Research methodology: in the nature of the study in this paper, mainly secondary data are collected, and in the sample of the study, the researcher has selected four samples based on net profit, & those sample companies were selected which were registered in BSE as of 4 August 2025. The time period of the study was 5 years, from 2020-21 to 2022-23. In sampling techniques, the researcher has used a non-probability technique. In the net profit margin ratio, return on net worth ratio, return on capital employed ratio, and return on total assets ratio calculated values are more than the critical value, so the null hypothesis has been rejected, meaning there is a significant difference in selected healthcare and hospital companies during the study period

The merger between HDFC Bank and its parent housing finance company, HDFC Ltd., effective July 1, 2023, represents one of the largest corporate consolidations in global financial history. This study evaluates the pre- and post-merger financial trajectory of HDFC Bank across five distinct fiscal periods: FY22 and FY23 (Pre-Merger Era), FY24 (The Merger Transition Year), and FY25 and FY26 (Post-Merger Operational Era). By performing a comprehensive ratio analysis across seven core financial dimensions—profitability, liquidity, solvency, efficiency, asset quality proxies (NPAs), capital adequacy, and shareholders’ value—this paper evaluates whether the merger successfully generated scale economies or exposed the merged entity to structural frictions and balance-sheet adjustments. The recent reverse merger of Housing Development Finance Corporation (HDFC) Limited into its subsidiary, HDFC Bank, is a turning point in corporate India. The value of this mega-merger is around $ 40 billion, The Indian banking sector is set to change with 18 trillion, which will have a significant impact on the competition and concentration of the industry.

Introduction of UPI has revolutionized the face of India’s digital payment by offering the features like simple, secure, and accessibility for the transactions. This has in turn influenced the perception of consumers and has accelerated drastic growth in e-commerce. This research paper mainly focuses on role of UPI in shaping the behaviour of consumers and also expanded the online commerce. The study uses secondary data to examine this change in the payment ecosystem, the challenges faced after the introduction of UPI over the years and key findings after the research. The research paper also highlights behavioural changes, trust building, and consequences of online retail platforms. Overall, UPI emerges as a catalyst for India’s digital economy, driving both consumer confidence and sustainable e-commerce growth. The paper has concluded that UPI has transformed consumer behaviour and significantly contributed to the growth of e-commerce in India. It has enhanced payment efficiency, reduced transaction barriers, and increased consumer trust. The study concludes that UPI is a key driver of digital transformation in India.

This study investigates the transformative impact of Artificial Intelligence (AI) on enhancing fraud detection and risk governance within financial ecosystems, with particular emphasis on sustainability, transparency, and resilience. Drawing on a comprehensive synthesis of scholarly studies, institutional analyses, and sectoral evidence from finance, insurance, and digital payment domains published between 2018 and 2025, the study demonstrates that AI substantially improves fraud detection accuracy, enables real-time anomaly identification, and strengthens institutional resilience. The findings further indicate that integrating explainable AI (XAI) and blockchain technologies enhances transparency, accountability, and ethical governance in financial systems. The study contributes theoretically by proposing a novel conceptual framework that integrates AI-driven efficiency with ethical responsibility and ESG principles to support sustainable financial governance. It also provides practical insights for regulators, financial institutions, and policymakers to strengthen AI governance, data protection, and responsible innovation. Nevertheless, the study is limited by its conceptual orientation and reliance on secondary evidence, highlighting the need for future empirical validation

Based on Ducoffe’s web advertising model this research aims to understand the continuation intention to use Artificial Intelligence (AI) chatbot for travel plan. Along with informativeness, credibility, entertainment, we added interactivity and ingenuity to estimate perceived usefulness and user engagement that further leads to the continuation intention to AI Chatbot for travel plan. Using, non-probability sampling procedure, data was collected from 306 travellers who made their visibility in the social media platform. The data was analysed using co-variance based Structural Equation Modelling (SEM) approach and the relationship between variables were examined. In addition, the indirect effect was examined using bootstrap samples in SEM approach, and through data imputation and regression analysis moderation effect of user trust was examined. Based on the results, this research offers theoretical insights and practical recommendations that further facilitates the travel industry.

The article is dedicated to explaining how communication efficiency in construction project networks forms through interaction-driven structural change. Relevance emerges from the growing mismatch between rigid coordination models and the fluid nature of communication in distributed project environments. Scientific novelty is associated with interpreting communication networks as adaptive systems in which efficiency depends on internal transformation rather than static structure. The work describes how interaction parameters reshape network configurations and how these configurations alter coordination regimes. Special attention is paid to threshold conditions under which communication patterns reorganize. The work sets a goal to explain the mechanisms linking interaction rules with structural outcomes. Analytical synthesis, comparative examination, and conceptual modeling are used to address this problem. A set of recent studies and empirical configurations has been examined to identify recurring patterns of interaction and transformation. The conclusion describes how communication efficiency depends on structural adaptability and alignment between interaction conditions and network configuration. The article will be useful for researchers and practitioners working with complex coordination systems.

India is playing an important role in the global economy and skill is in high demand. Indian women with education are a major provenance of talent. The increasing gender inclusivity in Indian executive ranks now provides a pathway for change for Indian women, even though Indian institutions have not yet properly utilized this talent pool. Although women are fairly represented in the workforce, they are underrepresented in senior management roles, a phenomenon known as the “glass ceiling.” This is incredibly powerful and prevents women from rising through the managerial ranks. Women are underrepresented in a number of areas, including politics, education, the IT industry, banking, and higher education. The gender wage gap, the glass ceiling effect, and women’s roles in the BRIC nations are also highlighted. It also focuses on women’s role in BRICs countries, Gender Wage Gap and the Glass ceiling effect on women and organizational, social and individual barriers, and suitable measures to break the glass ceiling effect.

The increasing emphasis on environmental sustainability has led to the growing importance of green marketing as a strategic approach to influence consumer behaviour. This study examines consumer perception and adoption of green marketing practices in Erode District, Tamil Nadu, with particular focus on the roles of environmental concern, perceived value, trust, and overall consumer perception. A quantitative research design was employed, and primary data were collected from 220 respondents using a structured questionnaire based on validated measurement scales. The study utilized statistical techniques including reliability analysis, exploratory factor analysis, correlation, and multiple regression to ensure robustness of findings. The results indicate that consumers possess a generally favourable perception toward green marketing, reflecting increased awareness of environmental issues. However, the level of actual adoption remains moderate, revealing a persistent gap between positive attitudes and purchasing behaviour. Among the influencing factors, trust emerged as the most significant predictor of adoption, followed by environmental concern, consumer perception, and perceived value. The regression model demonstrated strong explanatory power, accounting for a substantial proportion of variance in adoption behaviour. The findings also highlight the influence of demographic factors such as education and age on consumer awareness and engagement. The study concludes that while awareness and perception provide a foundation for sustainable consumption, factors such as credibility of green claims, affordability, and product accessibility play a decisive role in shaping actual behaviour. The research contributes to the existing literature by offering empirical evidence from a semi-urban context and provides practical implications for marketers and policymakers to enhance the effectiveness of green marketing strategies. Strengthening trust, improving value perception, and ensuring wider availability of green products are essential for bridging the gap between intention and action