Artha: Journal of Business and Finance is an open-source, peer-reviewed e-journal published by the Financial Research and Trading Laboratory (FRTL) at the Indian Institute of Management Calcutta (IIMC). It focuses on academic and practice-oriented articles on emerging issues in Accounting, Finance, and Corporate Governance. The e-journal is also accessible online at www.iimcal.ac.in/artha, shared with around 20,000 recipients, and promoted across IIM Calcutta's social media channels.