Published: 2026-03-16

Articles

“Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework Integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”

Vandana Chotani, Rakesh Kumar Sharma, Tarunpreet Bhatia (Author)

01-13

PDF
DOI: https://doi.org/10.69980/1y2pyf70

Income-Moderated Effects of Behavioural Biases on Investment Decisions: Evidence from Indian Individual Investors

Lakshmi Patibandla, Phani Kumar Katuri (Author)

14-31

PDF
DOI: https://doi.org/10.53555/0cvmg638

Does a Disaggregated Earnings Forecast Enable Detection of Management’s Manipulation of Real Activities?

Lei Dong (Author)

32-38

PDF
DOI: https://doi.org/10.53555/c96zy869

Determinants of Consumer Spending Behavior: An Econometric and Behavioral Analysis of Budget Allocation Patterns

Dr. Alikutty T P, Dr. Sunil Kumar Srivastava, Dr. V. Meenakshi, Ashish Mazumder, Reshma R, Dr. Vibhuti sharma (Author)

39-45

PDF
DOI: https://doi.org/10.69980/ay1ewd12

Digital Engagement As An Intangible Asset: Evidence On Stakeholder Engagement And Intangible Value Sustainability In The Digital Economy

Dr. Partho Banerjee, Dr. Ishika Agarwal, Raj Kumar Singh, Kaifi Azam, Debajyoti Chatterjee, Dr. Kavita Pandey (Author)

46-53

pdf
DOI: https://doi.org/10.69980/4zmydt84

Integrated Traditional and Digital Marketing Communication and Its Impact on Consumer-Based Brand Equity: An Empirical Study with Accounting Implications for Intangible Asset Recognition

Aarti, Shilpi Bagga (Author)

54-62

pdf
DOI: https://doi.org/10.69980/bevsd146