Dr. Bijoy Gupta is an Assistant Professor in the Accounting and Finance area at Dr.B.C. Roy Engineering College, Durgapur. He holds his doctoral degree in Management from Vidyasagar University, Midnapore. He did his MBA in Finance under West Bengal University and Technology and Bachelors (Accounts Honours) at the University of Burdwan. His primary research interest lies broadly in Corporate Finance, Mergers and Acquisitions, International Finance and particularly in working capital management, capital structure, cryptocurrency trading and tax policies. Prior to joining academics, he had worked in a reputed nationalised bank and financial services company for three years. He has more than 10 years of teaching experience at Undergraduate and Post graduate levels.