International Journal of Multidisciplinary Research & Reviews

Nutritional labelling is vital for expressing information about the nutritional makeup of packaged food and drinks and may impact consumers’ purchase decisions. This is the study to investigate how nutrition labelling affects purchase intention of packaged fruit juices. Structural Equation Modelling (SEM) using SmartPLS was used as the analytical approach to explore the association between nutritional labels and purchase intention. It was found that Nutritional Labelling significantly influences Purchase Intention towards Packaged Fruit Juices.  The results indicate the significance of clear, accessible and useful nutrition information to assist consumers in making decisions. The study has important implications for producers, marketers and governments to improve nutritional communication and promote effective labelling procedures of packaged fruit juices. 

The popularity of ready-to-eat and ready-to-cook foods has risen over the last few years, with the busy lifestyle, shifting food preferences and need for convenient meal options contributing to the trend. Comfort is key to the prepared meals and their importance has risen over the years due to the demand for a convenient meal option. The aim of this study is to better understand the effect of perceived freshness and ingredient transparency on consumer confidence, which will enable food manufacturers to enhance product quality, communicate with the consumers in an honest manner and build consumer trust. The purpose of conducting this study is to examine the relationship between perceived freshness and consumer trust in ready-to-cook meals. The data analysis technique employed in this study was the Structural Equation Modelling (SEM) technique that was applied to the SmartPLS software. The results show that perceived freshness and consumer knowledge about ingredients have strong positive correlations with consumer trust. The study emphasizes the need to keep the product fresh and offer transparent information on the ingredients as part of the strategy to increase customer confidence and trust in ready-to-cook products. 

The Protection of Children from Sexual Offences (POCSO) Act, 2012 represents a significant legislative initiative for safeguarding children against sexual abuse in India. This research paper examines the statutory framework, implementation challenges, legal awareness, institutional trust, and reporting intentions associated with the Act. The research adopts a socio-legal approach integrating doctrinal analysis with empirical findings obtained from 80 mothers having children below twelve years of age in Karattupalayam, Tiruchengode, Tamil Nadu. Findings indicate that general awareness of POCSO exists among most surveyed respondents, although knowledge of mandatory reporting, Special Courts, and child-friendly procedures remains uneven. Educational attainment is associated with legal awareness, while a strong positive correlation (r = 0.9821) is reported between awareness and stated reporting intention. Institutional trust is associated with perceptions of implementation effectiveness. Nevertheless, localized findings cannot establish the nationwide effectiveness of the legislation. The paper recommends strengthening legal literacy, accessible reporting procedures, institutional coordination, and victim-centred justice. Effective child protection requires comprehensive legislative safeguards supported by community participation, administrative accountability, and institutional mechanisms. 

Financial reporting quality is a central mechanism through which accounting information reduces information asymmetry between managers and capital providers, yet empirical evidence on its relationship with corporate financial performance remains limited within India’s technology sector. This study examines the relationship between financial reporting quality and corporate financial performance among the top five companies listed on the Nifty IT Index, namely Tata Consultancy Services, Infosys, HCL Technologies, Wipro, and Tech Mahindra, using panel data for FY 2020 to FY 2025 (30 firm year observations). Financial reporting quality is measured through two established proxies: Accrual Quality (AQ), derived from the Dechow and Dichev (2002) model, and a Disclosure Quality Index (DQI), constructed following the qualitative characteristics framework of Beest, Braam, and Boelens (2009). Corporate financial performance is measured through Return on Assets (ROA), with firm size, leverage, growth, and board independence as controls. Descriptive statistics, correlation analysis, the Hausman test, and Fixed Effects panel regression are used to test the hypotheses. Both Accrual Quality (β = 0.38, p < 0.05) and the Disclosure Quality Index (β = 0.27, p < 0.05) have a significant positive impact on ROA, with Accrual Quality the stronger predictor, and the Hausman test confirms Fixed Effects as the appropriate specification. The results suggest that higher quality financial reporting is systematically associated with stronger financial performance among India’s leading listed IT companies, with implications for corporate governance, auditing practice, and investor decision making.