The increasing popularity of conventional automobiles propelled by internal combustion engines exacerbates the ongoing crisis related to energy and the environment, leading to greater reliance on petroleum and coal and higher emissions of carbon dioxide and other greenhouse gases. Shifting towards electric vehicles (EVs) presents a viable strategy for reducing environmental damage and enhancing energy sustainability. Despite a consistent rise in EV sales globally, they still represent less than 14% of total vehicle sales. Therefore, this research aims to unveil the factors affecting consumer decisions to purchase EVs, thereby suggesting avenues and strategies to promote a quicker adoption of electric mobility, towards fostering a more sustainable future. The study adopts the PRISMAframework and reviews 62 articles, to identify the antecedents of EV adoption in India. Further, the study suggests a conceptual model grounded in research themes identified in the literature and presents a comprehensive view of antecedents to EV Adoption.

This study explores the impact of Human Resource Management (HRM) practices on job satisfaction among employees in Indian unicorn startups. It also examines the role of employee engagement as a mediator between HRM practices and job satisfaction. Additionally, the study investigates the moderating effects of age and gender on the relationship between HRM practices and job satisfaction. The data is collected through structured questionnaires from 390 employees working in unicorn startups in Bengaluru, Delhi-NCR, and Mumbai and is analyzed using the Structural Equation Modeling technique. The findings indicate that HRM practices positively influence job satisfaction, and employee engagement acts as a significant mediator between the two. However, the moderating effects of age and gender are insignificant. The study emphasizes the importance of effective HRM practices and employee engagement in promoting job satisfaction in Indian unicorn startups. It concludes that startups should prioritize implementing effective HRM practices to ensure employee satisfaction and engagement. This research contributes to the understanding of the relationship between HRM practices, employee engagement, and job satisfaction, particularly in the context of India's unicorn startups

This study aims to provide a critical review on fair value accounting (FVA) researches. FVA is the most emerging concept in accounting world. Many academicians are working in this field continuously and exploring the various dimensions. So, it was decided to summarize all these researches. It was also aimedto figure out the most dominant countries, organization who are working continuously in the area of FVA.Literatures which are published in highly ranked journals are used for the bibliometric analysis. Data for the bibliometric study was extracted from the Scopus. Research papers which are specifically researched in the field of FVA were used for the analysis.Results revealed that research on FVA is significantly increased over the years. Foreign countries like; USA, UK, and China are significantly contributing in FVA research. In this research work a summary of the previous researches according to the dimensions (area) which have been explored by the academicians is also provided. It was found that FVA is highly explored with earning management, value relevance, audit related matters, and debt level of companies.

Power is a fundamental element of infrastructure that has significant importance in facilitating the economic development and well-being of countries. The presence and progression of sufficient electricity infrastructure are crucial for the continued expansion of the Indian economy. The primary tenet behind India's power sector is to provide equitable and inexpensive access to electricity while promoting longterm sustainability. We used 5 factors CSR Planning, CSR Governance, CSR expenditure, CSR Project Implementation and CSR Reporting & Communication for the current study. The data for the same were obtained from the stakeholders responsible for the CSR in the power sector companies in India.The data for 320 respondents from the various power sector companies were analysed using statistical technique multiple regression analysis. The outcome of the study is revealed in the form of the CSR model for the Indian Power Sector companies.

Purpose:-The objective of this study is to examine and analyze the effects of the trading history of individual investors on three distinct behavioral biases: Self-attribution, Overconfidence, and Loss aversion, which play crucial roles in shaping their investment choices. Design/methodology/approach:-Primary data is drawn from a sample of 100 male and female investors who are employed and in the age bracket of 24-60 years—the chosen sample area is in Lucknow, Uttar Pradesh. For hypotheses testing one way, ANOVA is applied on identified variables. Regression analysis is run to identify the impact of behavioral baises on investment decision. For the data reckoning and processing SPSS25 package program is used.

The recognition of the paramount importance of the environment for the survival of humanity impels states to engage in the management of nature conservation processes and sustainable development. Global practice in combating the adverse effects of climate change entails the mandatory involvement of states and the engagement of the private sector. Research on global practices in "green" financing has revealed that the most common approach is a mixed financing model, incorporating "green" financing (funds, certificates, carbon units' sales), financial market resources, as well as contributions from the private and public sectors. Direct financing of projects aimed at reducing greenhouse gas emissions is one of the state's roles. This can be accomplished through the allocation of public funds or the establishment of special funds for financing such projects. The state can also ensurefavorable investment climate for "green" projects. Additionally, it may be involved in developing and implementing standards and methodologies for the projects' assessment and certification, as well as establishing a system for the registration and accounting of carbon units.

It has been shown that social entrepreneurship can be a strategy to combat contemporary problems such as poverty and the impact on the environment, among others. For this reason, the study of this topic becomes more important day by day as the new global challenges with a social focus become more acute. From there arises the need to offer an article that provides updated information from conceptualization, through theories to current trends and study agendas. To achieve this work, the systematic literature review technique was used, which allowed the consultation of 68 specialized texts located through the main databases [WOS, Scopus, Scielo, Dialnet and Latindex]. As a result, a compendium of the concepts, theories, schools, models, profiles and trends of contemporary social entrepreneurship is presented. As a conclusion, the new lines or "agendas" of current research are also presented, encouraging the scientific community to continue studying this topic so relevant to contemporary society. Keywords: Social entrepreneurship, Innovation, Social problems.

The goal of the paper was to analyse the significant challenges as well as opportunities for auditing and analysing the financial statements of Ukrainian enterprises amidst martial law. It emphasizes the development and implementation of qualitative methods for auditing financial statements and analysing the financial health of businesses, serving as a foundation for management decisions and forming the enterprise development strategies. The methodology involves an analysis of scientific literature on audit development under modern conditions, focusing on identifying the main challenges and prospects for audit development in Ukraine during martial law. The research is grounded in an extensive examination of current scientific literature, encompassing monographs and articles from peer-reviewed journals found in Scopus and Web of Science, emphasizing the last five years to ensure relevance and acknowledgment of current realities.

The present research attempts to investigate how leverage affects the unicorn startup's performance in India by employing the panel data methodology. For this study a sample of 25 unicorns is selected from the list of unicorns belonging to two startup hubs, first one is Delhi -NCR and second Bangalore, spanning the years 2016-2017 to 2020-2021. The findings revealed that leverage has significantly reduced startup performance as indicated by the financial ratios return on assets and return on equity. The other firm-specific variables such as firm age and liquidity are found to be playing a significant role in influencing the firm performance specifically if it is calculated through return on assets. The present study will enrich the body of literature by providing the groundwork for further studies in this area.. Moreover, it will also help the potential entrepreneurs, small business owners and managers in taking their financial decision efficiently which will consequently help in improving their financial performance for their long run survival.

In the world of accounting and auditing, there are challenges such as unreliable information, repeated accounting tasks, mistakes, and incorrect calculations. To tackle these problems, it is important to look into how modern data analysis technologies, particularly big data, can improve audit processes. This study aims to find opportunities for using innovative data analysis methods in accounting and auditing, with a focus on big data and data-driven decision-making. It explores how new technologies are being used in these fields, emphasizing their role in ensuring high-quality audits. The research also looks at different ways in which information technologies and big data can be used effectively in auditing. Ultimately, the study concludes that auditors need to be skilled not only in accounting and finance, but also in data analysis in order to produce thorough and reliable results.

Purpose: Financial decisions largely depend upon Financial Literacy and psychological biases of an individual investor. Drawing upon the behavioural finance theory, this paper articulates the association of Financial Literacy, overconfidence and herding bias of individual investors with their financial behaviour. Methodology: The survey method was employed to collect data from 171 salaried individuals, who are living in Delhi, India and investing through Angle Broking Co. (Securities co.). Online structured questionnaires were circulated by using a purposive sampling method to collect the responses. To examine the strength of the relationship between variables, partial correlation and hierarchical regression tests were applied usingSPSS software.