IFRS 15 introduced a new approach to measure, recognize and present the annual revenue and related cash flows. This new standard may lead to considerable changes in the accounting practices, which will dissimilarly impact the financial statements of entities. Sameh Kobbi-Fakhfakh and Saoussen Boujelben, authors of the first paper, "The Effects of IFRS 15 Mandatory Adoption on Financial Statements", investigate whether the first-time mandatory transition led to main changes in the accounting methods resulting in significant effect on the financial statements. The authors have performed a content analysis of the narrative disclosure on IFRS 15 provided in the annual reports of 22 European Union groups belonging to nine European countries falling under two specific sectors. They have identified five top areas of changes in valuation methods and two aspects of changes in presentation methods, leading to material effect on the financial statements.

Kavita Laghate and Meghna Chotaliya, in the second paper, "Financial Inclusion and Inclusive Growth in India: An Analysis of Bank Branches, Deposits and Credits", feel that financial inclusion and inclusive growth are indispensable for the economic growth of a nation. The authors have examined the extent of growth in the two major banking parameters, aggregate deposits and aggregate credits of scheduled commercial banks. The study analyzed four parameters of financial inclusion with reference to Pradhan Mantri Jan Dhan Yojana (PMJDY), and found that all parameters had a positive impact of the efforts taken by the government. The assessment revealed that the growth in rural areas and metropolitan regions for all the parameters of financial inclusion was more and at a greater rate for all the years under study.

In the third paper, "A Systematic Review of Dividend Announcement and Its Impact on the Stock Prices: Evidence from Indian Service Providing Companies", the authors, Pournima Dhume and Huma Makandar, have conducted a detailed and systematic review of dividend announcement and analyzed the effect of dividend announcement on stock prices of the service providing companies listed on National Stock Exchange of India. The study employed an event study methodology specifically on the service providing companies, and concluded that leakage of accounting information is possible but does not impact the share price; and increase in the dividend leads to more positive abnormal returns to the investors, which supports the efficient market hypothesis.

Companies strive to build powerful supply chains so that their products can reach the market faster, more efficiently and more economically compared to their competitors. In recent years, a greater number of companies across the globe are voluntarily adopting and implementing a broad range of sustainability practices. Since supply chains are vital to a company's operations and profitability, information about them is sought after by external stakeholders to assess the company's efficacy and sustainability. Basing on this aspect, the authors, Suresh Ramachandra and Dumitha Abeysinghe, of the last paper, "Ethical Supply Chain Disclosures: Are They Mere Fashion Statements?", have tested whether the ethical sustainability disclosures improve the value of the firms and the competitive advantages of firms in Generalized System of Preferences (GSP) certified countries or not. The authors have found that the firm value improved, but insignificantly, whereas the competitive advantages of firms have significantly improved. The study concludes that supply chain sustainability, clubbed with the financial benefits of energy and resource efficiencies, creates a competitive advantage for companies worldwide, when higher levels of Ethical and Sustainable Supply Chain (E&SSC) information is disclosed.