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Digital platforms (DP) are transforming service delivery and affecting associated actors. The position of DPs is impacted by the regulations. However, emerging economies often lack the regulatory environment to support DPs. This paper aims to explore the regulatory developments for DPs using the multi-level perspective (MLP).

The paper explores regulatory developments of ride-hailing platforms (RHPs) in India and their impacts. This study uses qualitative interview data from platform representatives, bureaucrats, drivers, experts and policy documents.

Regulatory developments in the ride-hailing space cannot be explained as a linear progression. The static institutional assumptions, especially without considering the multi-actors and multi-levels in policy formulation, do not serve associated actors adequately in different times and spaces. The RHPs regulations must consider the perspective of new RHPs and the support available to them. Non-consideration of short- and long-term perspectives of RHPs may have unequal outcomes for established and new RHPs.

This research has implications for the digital economy regulatory ecosystem, DPs and implications for policymakers. Though the data from legal documents and qualitative interviews is adequate, transactional data from the RHPs and interviews with judiciary actors would have been insightful.

The study provides insights into critical aspects of regulatory evolution, governance and regulatory impact on the DPs’ ecosystem. The right balance of regulations according to the business models of DPs allows DPs to have space for growth and development of the platform ecosystem.

This research shows the interactions in the digital space and how regulations can impact various actors. A balanced policy can guide the paths of DPs to have equal opportunities.

DP regulations have a complex structure. The paper studies regulatory developments of DPs and the impacts of governance and controls on associated players and platform ecosystems.

In the modern digital age technologies like Industry 4.0 has revolutionized the manufacturing sector. There are many economic and technological advantages of digitalization. Along with economic benefits, manufacturing enterprises especially small and medium enterprises (SMEs) need to take advantage of digitalization in strengthening their social performance. Observing the importance of social performance of Indian SMEs and availability of limited research in this direction, the current study has done a holistic analysis of social performance enablers.

A systematic literature review with a series of personal interviews of experts has been conducted to identify the enablers of social performance and supportive digital technologies. A fuzzy decision-making trial and evaluation laboratory (DEMATEL) approach has been applied to find the degree of influence and interrelation between enablers. Sensitivity analysis is also performed to validate the results obtained.

Authors observed that policies of corporate and social responsibility, support by top management, awareness of social performance issues, and ethical practices and collaboration amongst supply chain members are leading causing enablers of social performance. Preparedness for the uncertainty of pandemics, improved work conditions and ergonomics, green practices, improvement in global business and improved living standards of employees and their families are leading the effect group of enablers. Further authors also observed that social media, information and communication technologies (ICT), websites, smart surveillance, e-mails and cloud computing are few supportive digital technologies of social performance issues.

SMEs all over the globe are passing through a transition due to digitalization and influence of pandemics. The finding of current study highlights the importance of strategic management of social performance enablers. Since the research is very limited in the social performance area, especially in Indian SMEs, this study makes a notable contribution to the literature too.

Novelty of this study is that social performance enablers of Indian SMEs in the digital era have been analysed holistically. The content of this research is the original work of the authors and has not been submitted for any other publication.

This experimental study aims to deal with the improvement of process performance of electric discharge drilling (EDD) for fabricating true blind holes in titanium alloy Ti6Al4V. Micro EDD was performed on Ti6Al4V and blind holes were drilled into the workpiece.

The effects of input parameters (i.e. voltage, capacitance and spindle speed) on responses (i.e. material removal rate, tool wear rate and surface roughness [SR]) were evaluated through response surface methodology. The data was analyzed using analysis of variance and multi-optimization was performed for the optimized set of parameters. The optimized process parameters were then used to drill deeper blind holes.

Blind holes have few characteristics such as SR, taper angle and corner radius. The value of corner radius reflects the quality of the hole produced as well as the amount of tool roundness. The optimized process parameters suggested by the current experimental study lower down the response values (i.e. SR, taper angle and corner radius). The process is found very effective in producing finished blind holes.

This experimental study establishes EDD as a feasible process for the fabrication of truly blind holes in Ti6Al4V.

The purpose of this paper is to investigate the relationship between dividend policy and the life cycle of firms in India. In addition, this study intends to examine the variation in dividend behaviour over the life cycle of a firm. The study anticipates that a firm's dividend behaviour varies over its life cycle.

To scrutinize the validity of the proposition, the authors classify 1968 non-financial industrial firms listed at Bombay Stock Exchange (BSE) into growth, mature and stagnant firms over the period 2000–20. Additionally, to check the robustness of the results, they use an array of techniques such as analysis of variance, pooled ordinary least squares, fixed effects models and random effects models.

The empirical findings suggest that dividend behaviour varies over a firm's life cycle. Specifically, stagnant firms are paying significantly higher dividends than growth firms. Mature firms are paying significantly higher dividends than growth firms. The results are consistent after controlling the effects of firm's size, profitability, leverage, operating risk, systematic risk and growth opportunities.

The findings are useful for corporate decision makers in establishing an appropriate dividend policy conditional on firms' life cycle stage and for shareholders in making investment decisions.

The relation between dividend policy and firm life cycle has not been examined before in the context of Indian stock market. Thus, this research bridges this gap in the literature.

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.

The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators.

The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ.

The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001.

The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates.

To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.

This research intends to develop a model for predicting employees at a high-risk attrition and identify the most important factors affecting them.

In this study, using the triangulation technique of a mixed research method, the employee attrition problem is investigated by identifying its affecting factors. For that matter, data related to the human resources department of a pharmaceutical company in Iran are used. And to achieve the intended goal, advanced data mining algorithms and interviews with human resource managers are applied.

A model for predicting employees at a high-risk attrition is presented based on the gradient boosting machine algorithm with 89% accuracy. The use of the mixed research approach shows that qualitative and quantitative methods can be more effective in identifying the factors affecting employee churn or loss of staff. The results also contain a new situation arising out of the COVID-19 pandemic and remote working scenarios having impact on employee attrition. Finally, human resource policies are presented based on variables related to each of the identified factors.

The novel contributions of this study include real data related to a leading pharmaceutical company as well as a combination of two quantitative and qualitative methods. The hybrid approach can identify the reasons for attrition and, consequently, retention policies to benefit from the advantage of both approaches. Data mining can be useful to identify the factors, which are usually not mentioned in termination interviews, such as direct managers. On the other hand, the results obtained from termination interviews can also include features that the authors cannot identify through data mining, which are specifically related to the characteristics of the pharmaceutical industry such as building a more professional career path. From a practical perspective, since this company specializes in pharmaceutical marketing in a new way and is primarily comprised graduates, it is important to note that the churn of specialized people disperses organizational and technological know-how. On the other hand, the pharmacist community in Iran is small, and their attrition might adversely affect not only the reputation of an organization but the employer's brand as well. So, this research would help other similar firms in retaining their valuable human capital.

Cross-layer approach in media access control (MAC) layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in wireless sensor network (WSN) and Internet of Things (IoT) applications. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes. Game theory optimization for distributed may increase the network performance. The purpose of this study is to survey the various operations that can be carried out using distributive and adaptive MAC protocol. Hill climbing distributed MAC does not need a central coordination system and location-based transmission with neighbor awareness reduces transmission power.

Distributed MAC in wireless networks is used to address the challenges like network lifetime, reduced energy consumption and for improving delay performance. In this paper, a survey is made on various cooperative communications in MAC protocols, optimization techniques used to improve MAC performance in various applications and mathematical approaches involved in game theory optimization for MAC protocol.

Spatial reuse of channel improved by 3%–29%, and multichannel improves throughput by 8% using distributed MAC protocol. Nash equilibrium is found to perform well, which focuses on energy utility in the network by individual players. Fuzzy logic improves channel selection by 17% and secondary users’ involvement by 8%. Cross-layer approach in MAC layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in WSN and IoT applications. Cross-layer and cooperative communication give energy savings of 27% and reduces hop distance by 4.7%. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes.

Other optimization techniques can be applied for WSN to analyze the performance.

Game theory optimization for distributed may increase the network performance. Optimal cuckoo search improves throughput by 90% and reduces delay by 91%. Stochastic approaches detect 80% attacks even in 90% malicious nodes.

Channel allocations in centralized or static manner must be based on traffic demands whether dynamic traffic or fluctuated traffic. Usage of multimedia devices also increased which in turn increased the demand for high throughput. Cochannel interference keep on changing or mitigations occur which can be handled by proper resource allocations. Network survival is by efficient usage of valid patis in the network by avoiding transmission failures and time slots’ effective usage.

Literature survey is carried out to find the methods which give better performance.

This study aims to examine the objectivity of accounting professionals based in India.

To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down.

The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller.

This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).