IIMB Management ReviewPub Date : 2026-03-01Epub Date: 2026-01-01DOI: 10.1016/j.iimb.2025.100637
Anukesh Valase, Arshinder Kaur
{"title":"Deciphering E-tail returns: A multi-study approach on the influence of transaction variables on returns","authors":"Anukesh Valase, Arshinder Kaur","doi":"10.1016/j.iimb.2025.100637","DOIUrl":"10.1016/j.iimb.2025.100637","url":null,"abstract":"<div><div>This study addresses the complexity of predicting returns and return categories in the e-tail sector by analysing key transaction variables, offering in-depth insights into returns management in e-tail. Two studies were conducted: Study 1 adopts binary logistic regression to identify factors influencing return rates. Study 2 applies multinomial logistic regression to identify factors influencing specific return categories such as wrong purchase, false returns and late deliveries. The findings, which are further validated against reputable industry reports, provide e-tailers and managers with enhanced decision-making tools to improve their returns management strategies, contributing a predictive model that enhances returns prediction in e-tail.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100637"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
IIMB Management ReviewPub Date : 2026-03-01Epub Date: 2025-12-28DOI: 10.1016/j.iimb.2025.100636
Mohan Thite , Sangita De , Shweta Shah
{"title":"Human resource challenges in Indian Armed Forces: View from the top","authors":"Mohan Thite , Sangita De , Shweta Shah","doi":"10.1016/j.iimb.2025.100636","DOIUrl":"10.1016/j.iimb.2025.100636","url":null,"abstract":"<div><div>India’s military faces new challenges from digital threats, budget pressures, and shifting workforce expectations. This paper explores how the Indian Armed Forces are updating their people strategies in response. Drawing on interviews with two retired generals and existing research, it highlights key issues such as recruitment and retention, leadership development, cultural change, and the Agnipath scheme. While there has been progress, short-term staffing models and deep-rooted cultural norms continue to pose difficulties. The paper offers practical recommendations to strengthen military human resource practices and calls for more evidence-based approaches to support ongoing transformation.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100636"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How does informal competition shape innovation? Exploring the roles of labour flexibility and special economic zones in emerging economies","authors":"Bibek Bhattacharya , Sudhanshu Maheshwari , Ashneet Kaur","doi":"10.1016/j.iimb.2025.100638","DOIUrl":"10.1016/j.iimb.2025.100638","url":null,"abstract":"<div><div>This study explores how informal sector competition influences the innovation strategies of formal emerging economy firms (FEEFs), focusing on the novel concept of ‘innovation time off,’ where employees are given discretionary time to pursue new ideas. Using data about Indian firms from the World Bank Enterprise Survey, the findings show that informal competition drives FEEFs to adopt innovation time off, though this effect diminishes for firms that are located in SEZs or have numerical labour flexibility. This study advances strategic management literature by offering actionable insights into the interplay of informal competition, innovation, and policy-induced firm characteristics in resource-constrained environments.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100638"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
IIMB Management ReviewPub Date : 2026-03-01Epub Date: 2026-01-07DOI: 10.1016/j.iimb.2025.100641
Meeta Dasgupta, Priyanka Vallabh
{"title":"How do organisational routines support user-centred design (UCD) innovations?: Dynamic capabilities perspective","authors":"Meeta Dasgupta, Priyanka Vallabh","doi":"10.1016/j.iimb.2025.100641","DOIUrl":"10.1016/j.iimb.2025.100641","url":null,"abstract":"<div><div>User-centred design (UCD) innovations are increasingly recognised as a source of competitive advantage in the contemporary business environment. From a dynamic capabilities’ perspective, this study explores the critical routines that support organisational capabilities driving UCD innovations. The study adopts a qualitative approach, and the researchers conduct inductive case studies on four B2C firms in the Indian manufacturing and services industry. The insights gathered suggest that all firms have various user-focused routines for knowledge-gaining, organisation-mobilising, and organisation-alignment that enable managers to initiate and execute UCD innovations. The study proposes a framework illustrating the seamless flow between different routines.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100641"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
IIMB Management ReviewPub Date : 2026-03-01Epub Date: 2026-02-06DOI: 10.1016/j.iimb.2026.100642
Soudeep Deb, Shubhabrata Das
{"title":"Optimal selection of the starting lineup for a football team","authors":"Soudeep Deb, Shubhabrata Das","doi":"10.1016/j.iimb.2026.100642","DOIUrl":"10.1016/j.iimb.2026.100642","url":null,"abstract":"<div><div>This paper proposes a two-stage process for selecting an optimal starting eleven in football. In the first stage, a LASSO-induced multinomial logistic regression model analyses the probabilities of match outcomes, accounting for player strengths, opponent characteristics, home advantage, and player combinations. In the second stage, a GRASP-type meta-heuristic selects the best team to maximise the probability of winning. Using English Premier League data of eight seasons, we demonstrate the model’s ability in providing valuable insights about team performance and determining the best lineup. Our analysis and case studies also demonstrate how the algorithm can evaluate managerial efficiency of different clubs.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"38 1","pages":"Article 100642"},"PeriodicalIF":1.0,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
IIMB Management ReviewPub Date : 2025-12-01Epub Date: 2025-10-11DOI: 10.1016/j.iimb.2025.100615
Archana Patro , Geeti Mishra , Cheng-Hsun Lee
{"title":"The impact of ESG reporting on the cost of equity capital in India: The moderating role of external auditors","authors":"Archana Patro , Geeti Mishra , Cheng-Hsun Lee","doi":"10.1016/j.iimb.2025.100615","DOIUrl":"10.1016/j.iimb.2025.100615","url":null,"abstract":"<div><div>This study examines the association between ESG reporting and the cost of equity capital, focusing on the influence of Big 4 auditors. Using 2,454 firm-year observations in India from 2016 to 2021, we find that higher ESG scores relate to lower costs of equity capital. Also, the main analysis reveals that the presence of Big 4 auditors strengthens the negative association between ESG scores and the cost of equity capital. This supports the view that Big 4 auditors enhance investor confidence in the credibility of sustainability reporting, reducing the cost of equity capital. These findings are validated through various tests.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"37 4","pages":"Article 100615"},"PeriodicalIF":1.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145814432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
IIMB Management ReviewPub Date : 2025-12-01Epub Date: 2025-11-19DOI: 10.1016/j.iimb.2025.100620
Juhi Chatterjee , Rakesh Gomaji Nannewar , Tejal Kanitkar , R. Srikanth
{"title":"Impact of the COVID-19 lockdown on agriculture in a rainfed region in India: Lessons for dealing with natural and economic shocks","authors":"Juhi Chatterjee , Rakesh Gomaji Nannewar , Tejal Kanitkar , R. Srikanth","doi":"10.1016/j.iimb.2025.100620","DOIUrl":"10.1016/j.iimb.2025.100620","url":null,"abstract":"<div><div>On March 25, 2020, India imposed a nationwide lockdown to curb COVID-19, affecting agricultural operations in northern Karnataka’s rainfed districts. A survey of 1004 households revealed that 64% faced challenges accessing inputs, credit, and transport. In Bidar, 54% of respondents struggled with input supply disruptions, compared to 12% in Raichur. Additionally, 29% of respondents in Bidar and 33% in Raichur reported issues with timely credit access. These impacts varied by region, landholding, and social category. The study highlights the need for increased public agricultural expenditure, better technological tools, and strengthened supply chains and market access to mitigate such disruptions in the future.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"37 4","pages":"Article 100620"},"PeriodicalIF":1.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145814427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Taming the beast versus nurturing the beast: Rethinking entrepreneurship policy","authors":"Manjunath Agalagurki Nagaraj , Kothandaram Kumar , Vinay Reddy Venumuddala , Aman Bhuwania","doi":"10.1016/j.iimb.2025.100617","DOIUrl":"10.1016/j.iimb.2025.100617","url":null,"abstract":"<div><div>This paper presents a reflexive policy analysis of entrepreneurship policy, combining insights from scholarly thinking and an empirical examination of India’s Startup India initiative. We contribute to the literature on organisational sponsorship by proposing two new mechanisms, bearing and breezing, to address challenges posed by entrepreneurial experimentation and Knightian uncertainty. By integrating economic and organisational theory perspectives, we highlight gaps in existing policy frameworks, including their limited appreciation of entrepreneurship’s complexity, diversity, and contextual nature. Our thematic analysis of India’s policy instruments identifies an excessive reliance on financial incentives and narrow definitions, offering actionable recommendations for fostering inclusive, dynamic entrepreneurial ecosystems.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"37 4","pages":"Article 100617"},"PeriodicalIF":1.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145814426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}