01
Original Article
Open Access
Changing Dynamics of Leverage Determinants : A Comprehensive Study of Firms Listed in India
Amit Kumar Singh, Preeti Bansal, K. Latha
· pp. 8–26
DOI: 10.17010/ijf/2025/v19i2/174768
Purpose: This study offered a unique perspective on leverage determinants, examining both the direct influences of firm-level and the direct and indirect influences of industry-level determinants. Methodology: By analyzing annual data of all BSE-listed non-financial 3,620 firms from 1992 to …
Keywords:
capital structure, leverage, determinants, hierarchical linear model, India
02
Original Article
Open Access
Corporate Environmental, Social, and Governance Disclosure and Performance Dynamics : An Empirical Analysis of BRICS Nations
Pruthiranjan Dwibedi, Debasis Pahi, Anjali Prava Mishra
· pp. 27–44
DOI: 10.17010/ijf/2025/v19i2/174769
Purpose: In this rapidly changing business scenario, environmental, social, and governance (ESG) factors are rapidly used by different stakeholders for decision-making. Investors are attracted to sustainable investing because of the growing adoption of ESG factors in investment decision-making. By elucidating …
Keywords:
environmental, social, and governance (ESG), financial performance, market performance, BRICS
03
Original Article
Open Access
TVP-VAR Analysis of NFT, DeFi, Assets, and Clean Energy in Investment Portfolio
Nidhi Malhotra
· pp. 45–61
DOI: 10.17010/ijf/2025/v19i2/174770
Objective : This study explored the intricate connections between conventional investments, digital assets, and renewable energy in a rapidly changing financial environment that has been influenced by the COVID-19 pandemic, geopolitical tensions, and changing market trends. Analyzing these assets’ interactions …
Keywords:
non-fungible tokens (NFTs), clean energy, decentralized finance (DeFi), TVP-VAR, COVID-19, Russia-Ukraine conflict
04
Original Article
Open Access
Central Bank Digital Currency E-Rupee (e`) Usage Patterns : The Interplay of Awareness and Satisfaction in India
Daravath Vikas Nayak, A. Arun Kumar
· pp. 62–74
DOI: 10.17010/ijf/2025/v19i2/174771
Purpose: The present study assessed bank employees’ usage patterns, degree of awareness, and satisfaction level with the Central Bank Digital Currency. Various features such as accessibility, transparency, security, and efficiency were used to analyze bank employees’ perceptions of the digital …
Keywords:
e-rupee, CBDC, RBI, awareness, satisfaction, ANOVA