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  2. Recent Publications

Recent Publications

2026-27

  1. Deb, R. (2026). Revisiting the Scope of Section 35ABB of the Income Tax Act. IIM Kozhikode of Society and Management Review (Journal of IIM Kozhikode) [Erstwhile UGC CARE Listed (Group- II) Journal] [Listed in Scopus] [ABDC Listed Journal] (Sage Publications), July, 2026; 15(2), 135-143.
  2. Baruah, D., Deb, R. & Payeng, A. (2026). The Mediating Role of Trust in FinTech Adoption and Continuance Intention Among MSMEs: Evidence from Arunachal Pradesh, India. Small Enterprises Development, Management & Extension (Journal of National Institute of Micro, Small & Medium Enterprises, Hyderabad) [Erstwhile UGC CARE Listed (Group-I) Journal] (Sage Publications), September, 2026; 53(3), forthcoming.
  3. Deb, R., & Baruah, D. (2027). Sustainable MSMEs: Is FinTech Adoption a Panacea? Journal of Commerce & Accounting Research, [Erstwhile UGC CARE Listed (Group-I) Journal], January, 2027; 16(1), forthcoming.
  4. Das, P., & Sen, S. K. (2026). A Hybrid MCDM Framework for Assessing Financial Resilience and Trend Dynamics in Indian Commercial Banks. BenchCouncil Transactions on Benchmarks, Standards and Evaluations, 6 (2), 1-15. https://doi.org/10.66834/b5qtx140
  5. Das, P., Sarkar, A., & Sen, S. K. (2026). Application of MCDM Techniques in Bank Performance Evaluation: A Systematic Review of Literature. Revista Economía Del Rosario, 28(2), 1–33. https://doi.org/10.12804/revistas.urosario.edu.co/economia/a.15850
  6. Das, P., & Sen, S. K. (2026). Evaluating management efficiency in the banking sector: an integrated MCDM framework. International Journal of Applied Decision Sciences, 19(5). https://doi.org/10.1504/IJADS.2026.10075209 , forthcoming.
  7. Das, P., & Sen, S. K. (2026). Performance Evaluation of the Indian Banking Sector: An Integrated Distance-based MCDM Approach. International Journal of Productivity and Performance Management. Forthcoming

2025-26

  1. Debbarma, J., Roy, C., & Chakraborty, M. (2025). Audit Attribute-based Capital Financing Decision in NSE-Listed Companies: Evidence from India. Paradigm- A Management Research Journal, 29(2); 1-19; (Sage Publication) [A UGC CARE Listed (Group-I) Journal].
  2. Debbarma, S., & Roy C. (2025). Sustainability Challenges and Opportunities in Tripura’s Handloom and Handicraft Industry: A Review. International Journal of Applied Management Research, 11(4); 175-191; [A Peer-reviewed Journal]
  3. Choudhury, M., & Roy, C. (2025). Utilization of Intangibles Assets and the Performance of Public Sector Enterprises in India: DEA Analysis. South Asian Journal of Management Research, 15(1), 235-243. [A UGC CARE Listed (Group-I) Journal]
  4. Deb, R. (2025). Section 263 of the Income Tax Act and Tax Collection Contractions- A Trade Off. Practice. MDIM Journal of Management Review and Practice [Journal of Management Development Institute, Mushidabad, A Peer-reviewed Journal] (Sage Publications), September, 2025; 3(2), 178-191.
  5. Deb, R., & Behra, A. (2025).Composite or Component-wise ESG Reporting: A Tangle. Metamorphosis- A Journal of Management Research [Journal of IIM Lucknow; Erstwhile UGC CARE Listed (Group-I) Journal], (Sage Publication), December, 2025; 24(2), 123-130.
  6. Deb, R., Behra, A., & Karkaria, D. (2026). ESG Scores and its Impact on Firm Performance: A Study from Nifty100 Firms. IIM Kozhikode of Society and Management Review (Journal of IIM Kozhikode) (Sage Publications) [Listed in Scopus] [ABDC Listed Journal], January, 2026; 15(1), 65-77.
  7. Deb, R. (2026). Managing Trade Credit of MSMEs: Could Amendment of Section 43B of the Income Tax Act Become a Panacea? PRAJNAN-Journal of Social and Management Sciences [Journal of National Institute of Bank Management, Pune; [Erstwhile UGC CARE Listed (Group- I) Journal] (Sage Publications), March, 2026, 55(1), forthcoming
  8. Deb, R. (2026). Addressing Professional Misconduct of the Indian Chartered Accountants. MDIM Journal of Management Review and Practice [Journal of Management Development Institute, Mushidabad, A Peer-reviewed Journal] (Sage Publications), March, 2026; 4(1), forthcoming.
  9. Chakraborty, S., & Deb, R. (2026). Ind AS Convergence: Impact on Financial Reporting and Audit Costs. Journal of Contemporary Business Research [Journal of IIM Indore, A Peer-reviewed Journal] (Sage Publications), June, 2026; 2(1), 92-103.
  10. Sarkar, A., Hossain, M. M., Mainuddin, I., Sumi, A. A., & Sen, S. K. (2025). Structural evolution of centrality dynamics and policy implications in the global tea trade network. R-Economy, 11(3), 372-386.
  11. Hossain, M. M., Sen, S. K., Selem, K. M., & Hossain, M. S. (2026). Geo-based visual network analysis of food fertilizer trade patterns among BIMSTEC member nations during 2005–2022. Journal of Chinese Economic and Foreign Trade Studies, 19(1), 15-39. https://doi.org/10.1108/JCEFTS-11-2024-0083

2024-25

  1. Deb, R. (2024). Limning Auditing Indian Auditors. Jindal Journal of Business Research [A UGC CARE Listed (Group-I) Journal], (Sage Publication), December, 2024; 13(2), 198-212.
  2. Sahu, R., & Deb, R. (2024). Scientific Mapping of Audit Committee: A Bibliometric Analysis. Metamorphosis- A Journal of Management Research [Journal of IIM Lucknow; A UGC CARE Listed (Group-I) Journal], (Sage Publication), December, 2024; 23(2), 103-116.
  3. Deb, R. (2025). Fraud Prevention and Auditors’ Resignation: Indian Evidence.Metamorphosis- A Journal of Management Research [Journal of IIM Lucknow, Erstwhile UGC CARE Listed (Group-I) Journal], (Sage Publication), June, 2025; 24(1), 21-30.
  4. Sahu, R., & Deb, R. (2025). Audit Committee Attributes and Financial Reporting Quality: Reflection from BSE 100 Firm. Amity Business Review [Journal of Amity University, Noida, UP; A Peer-reviewed Journal], June, 2025; 26(1), 1-22
  5. Laha, A., Maji, S. K., & Sen, S. K. (2024). Global access to Covid-19 vaccine: a game theoretic approach social change and development. OKDISCD, 20(2), 1-11.
  6. Das, P., & Sen, S. K. Financial Performance of Nifty-50 Manufacturing Companies: An AHP-COPRAS Integrated Analysis. Tura Campus, Tura-794002, Meghalaya, India, 156.
  7. M Hossain, M., K Sen, S., S Islam, M., K Chakma, M., & Sh Hossain, M. (2025). Trade Specialization and Competitiveness of the Indian Onion Market in Relation to BIMSTEC Member Nations. Anbar Journal of Agricultural Sciences, 23(1), 470-492.

2023-24

  1. Debbarma, J. & Roy, C. (2023). Audit Characteristics and Firm Performance: Evidence from NSE-Listed Companies in India. South Asian Journal of Management [Journal of Association of Management Development Institutions in South Asia (AMDISA)], 30(4); 30-55. [A UGC CARE Listed (Group-I) Journal].
  2. Debbarma, J. & Roy, C. (2023). Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-Listed Companies in India. Indian Journal of Corporate Governance, (Sage Publications) [Indexed in Scopus] [A UGC CARE Listed (Group-II) Journal], [ABDC Listed Journal] 16(1), 5-25.
  3. Chakraborty, M., & Roy, C. (2023). Revisiting the Paradox in the Capital Structure Practices: Evidence from NSE Listed Companies in India. The Management Accountant [Journal of The Institute of Cost Accountants of India]. 58(5), 78-81. [A UGC-CARE (Group-I) Listed Journal].
  4. Deb, R., & Roy Chowdhury, S. (2023). Limning Job Satisfaction of Private Schools’ Teachers. National Journal of Education [Journal of Faculty of Education, Banaras Hindu University] [A UGC CARE Listed (Group-I) Journal], July, 2023; XXI(2), 160-177.
  5. Deb, R., Behra, A., & Karkaria, D. (2023). ESG Score and Firm Performance: Evidence from Indian - Listed Firms. South Asian Journal of Management [Journal of Association of Management Development Institutions in South Asia (AMDISA)] [A UGC CARE Listed (Group-I) Journal], December, 2023; 30(4), 56-79.
  6. Nepal, M., & Deb, R. (2024). Do IFRS Convergence Affects Firm Performance? Picturing Indian Listed Manufacturing Firms. Rajagiri Management Journal (Journal of Rajagiri Business School, Kochi) (Emerald Insight Publication) [A UGC CARE Listed (Group-I) Journal], January, 2024; 18(1), 82-94.
  7. Deb, R., Baruah, D., & Datta, H. (2024). Validating the Financial Literacy Construct: Impressions and Reflections. International Journal of Banking, Risk & Insurance [A UGC CARE Listed (Group-I) Journal], March, 2024; 12(2), 86-96.
  8. Deb, R. (2024). Tax Administration Reform: End of Tax Disputes in India? MDIM Journal of Management Review and Practice [Journal of Management Development Institute, Mushidabad, A Peer-reviewed Journal] (Sage Publications), March, 2024; 2(1), 46-60.
  9. Batabyal, D., Halam, H., Sen, S. K., Chakma, M. K., Sinha, R., & Selem, K. M. (2023). Circuit development approach to geotourism and geoparks in Northeast India. Geo Journal, 88(6), 6161-6173. https://doi.org/10.1007/s10708-023-10962-y

2022-23

  1. Debbarma, J. & Roy, C. (2022). Role of Corporate Governance Norms on the Performance of NSE-Listed Companies in India. BHU Management Review, 10(2), 99-122. [A UGC CARE Listed (Group-I) Journal]
  2. Deb, R., & Baruah, D. (2022). Can Independent Directors ever be independent? Management and Labour Studies (Journal of XLRI, Jamshedpur) (Sage Publications) [Indexed in Scopus] [A UGC CARE Listed (Group-II) Journal] [ABDC Listed Journal]; November, 2022; 47(4), 525-536.
  3. Deb, R., & Baruah, D. (2022). Does Marital Status Affect the Saving Decisions? Empirical Evidence from Tripura? HSB Research Review (Journal of Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, Haryana) [A UGC CARE Listed (Group-I) Journal], December, 2022; 17(2), 14-26
  4. Deb, R. (2023). Accounting Policy Relevance Revisited: Evidence from Retail Investors. AIMS Journal of Management (Journal of Association of Indian Management Scholars) [A UGC CARE Listed (Group-I) Journal], January, 2023; 8(2), 295-319
  5. Deb, R., Nepal, M. & Chakraborty, S. (2023). IFRSs and Audit Quality- A Systematic Literature Review. Management and Labour Studies (Journal of XLRI, Jamshedpur) (Sage Publications) [Indexed in Scopus] [A UGC CARE Listed (Group-II) Journal], [ABDC Listed Journal]; February, 2023; 48(1), 118-138.
  6. Deb, R., Nepal, M., Sahu, R., Behra, A. (2023). 80C Deduction Riddles. PRAJNAN Journal of Social and Management Sciences (Journal of National Institute of Bank Management, Pune). [A UGC CARE Listed (Group-I) Journal], June, 2023; LII(1), 57-86
  7. Deb, R. (2023). Improving Indian Higher Education Quality: Challenges and Opportunities. Indian Journal of Public Administration (Journal of Indian Institute of Public Administration, New Delhi) (Sage Publications). [A UGC CARE Listed (Group-I) Journal], June, 2023; 69(2), 275-288.
  8. Halam, H., Sen, S. K., & Batabyal, D. (2022). Optimal Route Planning of Tourism Spots in Tripura, India Using Multi-Trip Vehicle Routing Problem. Revista De Turism - Studii și cercetări în Turism, (33). https://doi.org/10.4316/rdt.33.154
  9. Halam, H., Sen, S. K., & Rana, D. K. (2022). Status of Road Network of North Eastern Region of India: An Application of Shortest Path Approach. OKDISCD, 19(1), 32.
  10. Batabyal, D., Das, D. K., Sen, S. K., Porya, A., Halam, H., & Chatterjee, P. (2022). mythological and dark tourism in Indian. Journal of Tourism & Development Vol 39, 291- 300. https://doi.org/10.34624/rtd.v39i0.30366