{"id":"https://openalex.org/W1998347360","doi":"https://doi.org/10.5539/ijef.v6n9p158","title":"Accounting Standards Compliance: Comparison between Manufacturing and Service Sector Companies from India","display_name":"Accounting Standards Compliance: Comparison between Manufacturing and Service Sector Companies from India","publication_year":2014,"publication_date":"2014-08-24","ids":{"openalex":"https://openalex.org/W1998347360","doi":"https://doi.org/10.5539/ijef.v6n9p158","mag":"1998347360"},"language":"en","primary_location":{"id":"doi:10.5539/ijef.v6n9p158","doi":"https://doi.org/10.5539/ijef.v6n9p158","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ijef.v6n9p158","pdf_url":"https://ccsenet.org/journal/index.php/ijef/article/download/39754/22030","source":{"id":"https://openalex.org/S2765010479","display_name":"International Journal of Economics and Finance","issn_l":"1916-971X","issn":["1916-971X","1916-9728"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ccsenet.org/journal/index.php/ijef/article/download/39754/22030","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5018500538","display_name":"Mehul Raithatha","orcid":"https://orcid.org/0000-0002-2935-5652","observed_orcids":["https://orcid.org/0000-0002-2935-5652"]},"institutions":[{"id":"https://openalex.org/I3130082100","display_name":"IFMR Graduate School of Business","ror":"https://ror.org/04dtrtr74","country_code":"IN","type":"education","lineage":["https://openalex.org/I3130082100"]},{"id":"https://openalex.org/I33003672","display_name":"Indian Institute of Management Indore","ror":"https://ror.org/02j8pmw82","country_code":"IN","type":"education","lineage":["https://openalex.org/I33003672"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Mehul Raithatha","raw_affiliation_strings":["Institute for Financial Management and Research (IFMR) , 24, Kothari Road , Nungambakkam , Chennai - 600 034 . India","Institute for Financial Management and Research (IFMR) , Chennai , India","Indian Institute of Management Indore"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute for Financial Management and Research (IFMR) , 24, Kothari Road , Nungambakkam , Chennai - 600 034 . India","institution_ids":["https://openalex.org/I3130082100"]},{"raw_affiliation_string":"Institute for Financial Management and Research (IFMR) , Chennai , India","institution_ids":["https://openalex.org/I3130082100"]},{"raw_affiliation_string":"Indian Institute of Management Indore","institution_ids":["https://openalex.org/I33003672"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018611961","display_name":"Varadraj Bapat","orcid":"https://orcid.org/0000-0002-0254-8542","observed_orcids":["https://orcid.org/0000-0002-0254-8542"]},"institutions":[{"id":"https://openalex.org/I162827531","display_name":"Indian Institute of Technology Bombay","ror":"https://ror.org/02qyf5152","country_code":"IN","type":"education","lineage":["https://openalex.org/I162827531"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Varadraj Bapat","raw_affiliation_strings":["S J Mehta School of Management, Indian Institute of Technology, Bombay, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"S J Mehta School of Management, Indian Institute of Technology, Bombay, India","institution_ids":["https://openalex.org/I162827531"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.25301454,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"6","issue":"9","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00279999990016222,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-standards-compliance","display_name":"accounting standards compliance","score":0.9700000286102295},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.4740000069141388},{"id":"https://openalex.org/keywords/compliance-index","display_name":"compliance index","score":0.8870000243186951},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9200000166893005},{"id":"https://openalex.org/keywords/service-companies","display_name":"service companies","score":0.9779999852180481},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8309999704360962},{"id":"https://openalex.org/keywords/overseas-listing","display_name":"overseas listing","score":0.6990000009536743},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.8320000171661377},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.5730000138282776},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9700000286102295},{"id":"https://openalex.org/keywords/indian-firms","display_name":"Indian companies","score":0.4909999966621399}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.794056236743927},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.737585186958313},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7125250697135925},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7028964757919312},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6363919377326965},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.6116918921470642},{"id":"https://openalex.org/C2988460067","wikidata":"https://www.wikidata.org/wiki/Q55639","display_name":"Manufacturing sector","level":2,"score":0.5620698928833008},{"id":"https://openalex.org/C43246008","wikidata":"https://www.wikidata.org/wiki/Q55638","display_name":"Tertiary sector of the economy","level":2,"score":0.5400133728981018},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.5010874271392822},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4849853515625},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.47615572810173035},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4262399673461914},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21692445874214172},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.20776641368865967},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.15998205542564392},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06360858678817749},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5539/ijef.v6n9p158","doi":"https://doi.org/10.5539/ijef.v6n9p158","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ijef.v6n9p158","pdf_url":"https://ccsenet.org/journal/index.php/ijef/article/download/39754/22030","source":{"id":"https://openalex.org/S2765010479","display_name":"International Journal of Economics and Finance","issn_l":"1916-971X","issn":["1916-971X","1916-9728"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5539/ijef.v6n9p158","doi":"https://doi.org/10.5539/ijef.v6n9p158","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ijef.v6n9p158","pdf_url":"https://ccsenet.org/journal/index.php/ijef/article/download/39754/22030","source":{"id":"https://openalex.org/S2765010479","display_name":"International Journal of Economics and Finance","issn_l":"1916-971X","issn":["1916-971X","1916-9728"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1998347360.pdf","grobid_xml":"https://content.openalex.org/works/W1998347360.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W192539603","https://openalex.org/W1494439095","https://openalex.org/W1593455549","https://openalex.org/W1973033502","https://openalex.org/W1991143502","https://openalex.org/W2008761026","https://openalex.org/W2031001262","https://openalex.org/W2047097422","https://openalex.org/W2079826273","https://openalex.org/W2161549549","https://openalex.org/W2165162199","https://openalex.org/W2579908247"],"related_works":["https://openalex.org/W1544868601","https://openalex.org/W2084140324","https://openalex.org/W7095616101","https://openalex.org/W3196420090","https://openalex.org/W1483786301","https://openalex.org/W2018664231","https://openalex.org/W7096718235","https://openalex.org/W2345847405","https://openalex.org/W4412533329","https://openalex.org/W7101414250"],"abstract_inverted_index":{"The":[0,28,63],"paper":[1],"aims":[2],"at":[3],"identifying":[4],"compliance":[5,31,65,95],"level":[6,25,29,93,108],"of":[7,26,30,40,94,98,109,114],"Indian":[8],"Manufacturing":[9,99],"and":[10,19],"Service":[11,76],"sector":[12],"companies":[13,71,77,100,110],"with":[14,91,107],"respect":[15],"to":[16,75,87],"Accounting":[17,44],"Standards":[18,45],"possible":[20],"company":[21],"attributes":[22,49],"affecting":[23],"the":[24,92,112],"compliance.":[27],"has":[32,66,84],"been":[33,67,85],"determined":[34],"by":[35,43],"calculating":[36],"Compliance":[37],"Index":[38],"consisting":[39],"Disclosures":[41],"required":[42],"in":[46,96,111],"India.":[47],"Company":[48],"like":[50],"size,":[51],"age,":[52],"profitability,":[53],"leverage,":[54],"audit":[55],"firm":[56,83],"etc.":[57],"are":[58],"considered":[59],"as":[60,73],"explanatory":[61],"factors.":[62],"average":[64],"higher":[68],"for":[69],"manufacturing":[70],"(73%)":[72],"compared":[74],"(69%).":[78],"Size,":[79],"Foreign":[80],"Listing,":[81],"Audit":[82],"found":[86],"be":[88],"significantly":[89,105],"associated":[90,106],"case":[97,113],"whereas":[101],"only":[102],"size":[103],"is":[104],"service":[115],"companies.":[116]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}