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The substantial rise in tax evasion raises concerns about its adverse impact on the tax system’s integrity. This article aims to empirically investigate the factors affecting income tax evasion behavior among individuals in India’s National Capital Region (NCR).

A cross-sectional design was applied to gather primary data from (N = 548) taxpayers using a “self-administered survey questionnaire.” The hybrid “partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA)” approach was applied to analyze the data.

This research presents a comprehensive model that explains 53.4% of the variance in behavioral intention and accounts for 51.4% in the actual behavior of individuals who participate in income tax evasion. The outcomes show that high tax burden, corruption and complexity of the tax system significantly influence behavioral intention. On the contrary, digitalization and tax morale insignificantly influence behavioral intention. Notably, behavioral intention is significantly associated with the actual behavior of individuals engaging in income tax evasion.

The outcomes offer valuable implications for practitioners, including policymakers, governments and tax authorities, to effectively curb income tax evasion behavior and help them make informed decisions.

The innovative research model enhances prevailing knowledge by providing empirical insights into the effect of income tax evasion behavior among individuals in India. This study also contributes methodologically by combining PLS (linear) and fsQCA (nonlinear) techniques, demonstrating that both methodologies offer a deeper comprehension of the factors affecting individual behavior to engage in income tax evasion.

Cloud computing services are game-changing in empowering organizations to drive innovation and unlock new growth opportunities. Accordingly, this study aims to examine the determinants of cloud computing adoption in SMEs and assess their impact on firm financial performance, specifically focusing on the mediating role of organizational agility in driving cloud-enabled financial improvements.

Data were collected from 405 owners and managers of SMEs who used cloud computing. A “variance based-structural equation modelling” (PLS-SEM) was employed to test the hypothesis.

The PLS-SEM result shows that relative advantage, cost-effectiveness, compatibility and external environment support significantly influence cloud computing adoption in SMEs. However, complexity insignificantly impacts cloud computing adoption. The analysis also revealed that cloud computing adoption substantially influences organizational agility. Similarly, cloud computing adoption and organizational agility significantly influence firms’ financial performance.

The present research provides valuable suggestions to service providers, policymakers and managers on developing and expanding cloud computing in developed and developing nations. Additionally, cloud providers can recognize their role in creating a supportive and adaptable environment that ensures convenient access to cloud computing users.

This research is an initial attempt to blend the strength of diffusion of innovation (DOI) theory with two additional constructs (i.e. cost-effectiveness and external environment support) for making a comprehensive model of cloud computing adoption and its influence on firm financial performance. By doing this, the research adds to the empirical knowledge on cloud computing adoption and provides an institutional framework to interpret the impact of cloud-based information technology.

Green products are gaining global popularity due to the energy crisis, global warming and other ecological issues of the 21st century. The present article aims to examine the green housing purchase behavior of individuals in developing economies. This study also investigates the mediating effect of purchase intention on the relationship between factors influencing the purchase of green housing and purchase behavior in the real estate industry.

A cross-sectional research approach was utilized to gather data from 388 individuals in the National Capital Region (NCR) of India. This article utilizes the “statistical package for social science (SPSS)” followed by “partial least squares structural equation modeling (PLS-SEM)” to test the formulated hypotheses.

The notable finding of this research highlights that environment awareness and environment knowledge significantly influence attitudes towards green housing, subjective norms and perceived behavioral control. In contrast, perceived risk has an insignificant impact on attitudes toward green housing, subjective norms and perceived behavioral control. Additionally, there is a substantial relationship among attitudes toward green housing, perceived behavioral control, subjective norms, green purchase intention and green purchase behavior.

The results of this research will advance academic understanding and provide valuable insights to individuals, policymakers and real estate developers by aiding them to make ecological and informed decisions. By identifying the factors that shape individual’ intentions to buy sustainable homes, we can contribute to fostering a strong and sustainable future.

Based on the reviewed literature and the researcher’s previous knowledge, this is one of the pioneering research that incorporates the theory of planned behavior (TPB) with environmental knowledge, awareness and perceived risk while also assessing the proposed model’s efficacy within a developing country, specifically India. Moreover, it represents one of the limited studies investigating actual use behavior toward green housing within the context of the Indian market.

Green intellectual capital is broadly acknowledged as an invaluable resource for attaining a strategic advantage for enterprises. This article develops a novel theoretical framework to assess the impact of green intellectual capital on firms’ performance through green innovation and environmental performance, considering the “natural resource-based view (NRBV)” theory.

This paper applied a “quantitative research design” with a sample of 405 managers and owners of “small and medium enterprises” (SMEs) from NCR (India). The data were analyzed through the “covariance-based structural equation modeling (PLS-SEM)” technique.

The outcomes showed that green human capital and green structural capital substantially impact green innovation and environmental performance. Nevertheless, green relational capital negatively affects green innovation and environmental performance. Additionally, green innovation and environmental performance significantly influence firm (market and financial) performance.

This article delivers fruitful and actionable insights for SME managers, owners, academicians and policymakers in measuring a firm’s capability to translate resources into green intellectual capital from the “Industrial Revolution 4.0” viewpoint to empower its innovation, environmental and firm performance.

The study pioneered the exploration of the different roles of green intellectual capital and green innovation in improving environmental and firm (“market and financial”) performance. Additionally, to the researchers’ best knowledge, no former research has earlier categorized the firm performance into “market and financial performance,” as outlined in this research, thereby contributing novel insights to the field of intellectual capital.

Electricity theft is a chronic issue that undermines the power quality and reduces the financial stability of power distribution companies. This study aims to empirically investigate the factors affecting electricity theft and its impact on power quality in rural and urban regions of India.

This research involves two cross-sectional surveys using self-administered questionnaires: Study R comprises 480 rural respondents, while Study U comprises 461 urban respondents to assess the causes of electricity theft. Data analysis was conducted using the statistical package for social science and the partial least squares-structural equation modelling technique.

The findings revealed that corruption, economic and government factors significantly influence electricity theft, while technology factors insignificantly influence electricity theft in both studies. However, in Study R, social factors had a statistically significant impact, but in Study U, it had an insignificant impact on electricity theft. Furthermore, the findings also reported a substantial link between electricity theft and power quality deterioration.

The study is unique and more generalisable, providing valuable insights to the government to develop a well-planned stringent law to enhance electricity service quality and reduce electricity theft cases that can benefit the entire community. Further, this study shed light on contributing factors of electricity theft to improve power quality that can assist in achieving the (sustainable development goal 7 – reliable, affordable and sustainable energy) mission of the Indian Government.

To the best of the authors’ knowledge, the present study represents the initial study to examine the notion of Indian electricity users regarding power theft and quality deterioration among India’s rural and urban regions. That would provide a base for the government and electricity board to combat power theft and provide a quality power supply. Moreover, this study offers a robust theoretical model with the new latent variable for a current and pertinent topic.