ComFin Research

Managers’ Perceptions on EVA and Profitability in Indian Cement Companies

Anand Ganpatrao Jumle — Thu, 01 Jan 2026 07:06:37 +0000

Economic Value Added (EVA) has emerged as a key metric for evaluating corporate performance beyond traditional profitability measures. This study investigates managers’ perceptions of EVA and its influence on profitability in Indian cement companies’ profitability. Data collected from 73 respondents across four firms reveal a positive and significant correlation between EVA and profitability indicators, such as EPS and ROTA. The findings emphasise EVA’s role in strategic decision-making and its potential to enhance shareholder values. Future research should explore EVA adoption across different sectors, conduct longitudinal studies to track changes in managerial perception, and examine technological tools that support EVA implementation.

Trade Wars and Diplomacy: United States Tariffs and India’s Multilateral Challenge and Economic Outlook

P. Karthik, Shikha Meher — Thu, 01 Jan 2026 07:10:13 +0000

This‍‌‍‍‌‍ ‌‍‍‌article examines the impact of U.S. tariffs on the Indian economy and how India has been strategically responding to the situation. This study adopted an integrated methods approach, first conducting a quantitative analysis of trade data (2015-2022) and then a qualitative assessment of policy responses. The results indicate, among other things, that the U.S. protectionist measures have been the main culprits in the damage to India’s export sectors, as evidenced by a paired t-test showing that the average value of Indian export products declined by $106.7 million per affected product category (p < 0.05). Thus, India has turned such challenges into opportunities as it has strategically broadened its trade relations with partners like the Netherlands (22.8% CAGR) and Brazil (22.1% CAGR) and is making the most of the “China+1” supply chain shift. Indeed, export concentration, as measured by the HHI, dropped by 14.8%. Thus, through active multilateral engagement and domestic reforms, India is not only overcoming trade war challenges but is also becoming more economically resilient and competitive in the global trading‍‌‍‍.

Explaining the Tamil Nadu Anomaly: Federal Trust Asymmetry and Artisan Engagement with the PM Vishwakarma Scheme

G. Nirmalkumar, G. Kanagavalli, U. Arumugam, T. Gokila Devi — Thu, 01 Jan 2026 07:15:34 +0000

The Pradhan Mantri Vishwakarma Scheme has offered an entry point to cases of Tamil Nadu. Despite a strong artisanal base and welfare infrastructure, its participation is abnormally low. The study used what it called “a convergent mixed methods” design rooted in theories of diffusion of innovation and information asymmetry, and was carried out in two ways: by survey, with 412 artisans, and with 184 semi-structured interviews. But for the most part, the main predictors of scheme knowledge and application are still governed by which districts have higher digital readiness, higher basic education and have more structured information channels. Women in Kanyakumari had significantly higher odds of awareness by the time of the study, and the odds of participation were lower by 48% among beneficiaries of Tamil Nadu’s own state scheme, the Kalaignar Kaivinai Thittam; together these suggest a clear displacement effect in operation. Trade-wise, potters had the lowest odds of awareness, and goldsmiths had the highest. In particular, they identify bureaucracy, digital scepticism, misinformation, language, and lack of intermediary networks, as interdependent factors which act concurrently as barriers beyond simple lack of awareness. Overall, the study concludes that the persistence of institutional capacity gaps, digital unpreparedness, and Federal trust asymmetry in favour of state-led schemes, circumscribe PMVS uptake in Tamil Nadu. The study’s authors offer several suggestions in this regard, such as co-branded delivery models, vernacular digital designs, S.H.G.-linked facilitation and trade-sensitive policy adaptations to strengthen federal–state coordination to create more inclusive artisanal welfare pathways.

A Study on Impact of Traditional and Modern Training Methods on Individual Development

Kashetty Sneha, B.N. Sivakumar — Thu, 01 Jan 2026 07:23:07 +0000

This study explores the comparative effects of conventional and contemporary training techniques on personal development across different industries, such as IT, education, finance, and healthcare. With technological advancements reconfiguring learning spaces, organisations are confronted with the challenge of embracing training methodologies that not only establish employee competencies but also resonate with changing workplace needs. The main objective of this study was to assess how various training modalities, such as classroom training, workshops, e-learning, simulation, and virtual reality, influence individual performance, skill acquisition, motivation, and career development. This study utilised a descriptive research design by applying percentage analysis and correlation tools to analyse data gathered via structured questionnaires. This study identifies traditional and modern methods, preferences, accessibility, support systems, and perceived effectiveness, as well as investigates the potential of blended approaches. Observations indicate that although conventional practices provide strong interpersonal interaction and immediate feedback, contemporary practices are flexible, scalable and individualised. The hybrid training model was found to be the best for meeting varied learning requirements. This study contributes to the field of institutional strategy and policy-making by providing practical recommendations for HR professionals, trainers and education administrators. This calls for the implementation of adaptive, inclusive, and innovative training programs that develop lifelong learning, employee satisfaction, and organisational success in a digital-first economy. Future studies can extend the present research by using larger and mixed samples from various industries, employing sophisticated statistical methods, and studying the long-term effects of mixed training methods on employee performance and career advancement.

Consumer’s Perception Towards Personalized Marketing in Health Insurance

R.R. Raghavi, C. Pushpalatha — Thu, 01 Jan 2026 07:27:36 +0000

Traditional marketing focuses on broad customer segments, but advancements in technology have led to a complete shift towards personalised marketing, which focuses on individual customers according to their requirements and preferences. Personalised marketing is a digital marketing innovation that has become increasingly common in the health insurance sector owing to advancements in data analytics and digital communication. This study aims to explore consumers’ perceptions of personalised marketing practices in the health insurance sector, focusing on awareness, trust, and willingness to share personal data. This study examines the key factors affecting the acceptance of personalised marketing, including data privacy and transparency. Data were collected using a structured questionnaire and analysed. The research methodology employed in this study includes percentage analysis, Garrett ranking, and chi-square test. The study revealed that consumers have a positive attitude towards personalised marketing and are willing to share personal information, such as medical history and lifestyle habits, with insurers they trust. This trust is built on factors such as transparency, privacy policies, authenticity, and the insurer’s reputation. It is suggested that consumer trust and loyalty depend on how effectively these innovations address concerns related to data security and ethical use in the health insurance sector.

Impact of Online Product Reviews Towards Purchase Decision among the Buyers in Palayamkottai

A. Benazir, P. Geetha — Thu, 01 Jan 2026 07:30:31 +0000

Purpose: This study aims to explore and analyse how online product reviews influence the purchase decisions of consumers in Palayamkottai. With the rapid growth of e-commerce and digital platforms, online reviews have become crucial sources of information for potential buyers. This study aims to understand the extent to which these reviews affect consumer behavior, trust, and final buying decisions within the local context of Palayamkottai. This study examined the level of awareness and reliance on online product reviews among consumers in Palayamkottai. This study helps assess whether demographic variables such as age, gender, income, and education moderate the impact of online reviews on purchase decisions. This study provides insights for online retailers and marketers on how to leverage product reviews to improve consumer trust and increase sales in the region.
Methodology: This study adopts a descriptive research design to analyse the impact of online customer reviews on purchase decisions. It is based on subjectivity rather than objectivity, process-oriented rather than results-oriented, and content-oriented rather than results-oriented. The impact of online reviews is involved, and the situation is based on experience formation. A questionnaire was created to collect the required data, which were accumulated efficiently. Both primary and secondary data were used in this study. Convenient sampling was used to collect data and examine the impact of online reviews of customers on purchase decisions. The sample size of the study was 77. A convenient sampling method was used to select a sample of 77 respondents for the study. Statistical tools used for this study are simple percentage analysis, weighted average method, Garrett’s ranking method , one sample t test, t test and ANOVA
Findings: Respondents’ opinions on the level of satisfaction with online reviews are not equal to the average level. Specifically, the mean scores for helpfulness, accuracy, and reliability of online reviews were above average, whereas the mean scores for availability and overall impact of online reviews were below average. This suggests that respondents are generally satisfied with the quality of online reviews but are less satisfied with their availability and overall impact, highlighting the need for businesses to improve these aspects to increase customer satisfaction and loyalty. There was no significant difference between male and female respondents regarding the factors that influence their purchase decisions using online reviews. The p-values for all statements were greater than 0.05, suggesting that the differences between male and female respondents were not statistically significant. There were no significant differences among the age groups regarding the factors that influence respondents’ purchase decisions using online reviews. The p-values for all statements were greater than 0.05, suggesting that the differences among the age groups were not statistically significant. This implies that respondents across different age groups are influenced by similar factors, such as authenticity and trust, overall rating and trends, and detailed feedback, when making purchase decisions using online reviews, highlighting the similarities in decision-making processes among age groups.
Future research Direction: This study is limited to Palayamkottai in the Tirunelveli district, India, and focuses on online shoppers in this region. It explores the impact of online reviews on purchase decisions for various products, including electronics, clothing, groceries, and beauty products. This study examined online reviews from multiple sources, such as e-commerce platforms, social media, and review sites, providing a snapshot of online shoppers’ behaviour and attitudes at a particular point in time. Therefore, the findings may not be generalisable to other regions, populations, or contexts.