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The study examines the influence of a firm's life cycle on the cash flow classification of Indian firms.

The study employs Dickinson's (2011) cash flow patterns to classify firm years under various life-cycle stages. Cash flow classification is employed to measure a firm's classification shifting (CS) practices. The study includes Indian firms listed on the Bombay Stock Exchange during 2012–2020, an ordinary least squares regression model, a fixed-effect model and a panel corrected with standard error regression method.

Firms face different opportunities and challenges at different stages of the firm's life cycle and therefore adopt cash flow CS. The results show that firms adopt cash flow CS during introduction, growth and decline stage of life cycle either to boost or to reduce operating cash flows.

This study is one of its kind to study the influence of a firm's life cycle on the cash flow classification of Indian firms.

Human Resource Practices (HRPs) have undergone a revolutionary change, with their practices being more strategic for facilitating the change process. Extant literature studies the impact of Lean Thinking Practices (LTPs) on Organizational Performance (OP). However, the role of HRP as a strategic partner in the inculcation of LTP appears to have been explored sparingly. Hence, this paper aims to identify the specific HRPs that enhance the impact of Lean Thinking on OP.

A cross-sectional survey method was adopted. A total of 528 responses from IT organizations across various levels and processes were collected. The proposed conceptual framework was tested and validated SPSS-Process Macro.

Findings revealed that the presence of HRPs as moderators is significantly impacting the relationship between LTP and OP. LTP when moderated by HRPs significantly impacts employee well-being when compared to other performance variables.

This study is a maiden attempt to study the role of HRP in the inculcation of LTP in IT organizations. Earlier studies, which have mainly concentrated on the need for Human Resource (people) involvement, have spoken and researched less about the specific HRPs in the inculcation of LTP. An empirically validated specific HRP for inculcating LTP in IT organizations is a significant contribution.