{"id":"https://openalex.org/W2281998334","doi":null,"title":"Non statutory disclosure in India an analysis of selected companies","display_name":"Non statutory disclosure in India an analysis of selected companies","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2281998334","mag":"2281998334"},"language":"en","primary_location":{"id":"mag:2281998334","doi":null,"is_oa":false,"landing_page_url":"https://www.indianjournals.com/ijor.aspx?target=ijor:jims8m&volume=13&issue=2&article=002","pdf_url":null,"source":{"id":"https://openalex.org/S4210206587","display_name":"JIMS8M The Journal of Indian Management & Strategy","issn_l":"0973-9335","issn":["0973-9335","0973-9343"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The Journal of Indian Management & Strategy 8M","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024297461","display_name":"Raju Rathod","orcid":"https://orcid.org/0000-0001-6464-003X","observed_orcids":["https://orcid.org/0000-0001-6464-003X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Raju Rathod","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5049941975","display_name":"Yagnesh Dalvadi","orcid":"https://orcid.org/0000-0003-4418-9493","observed_orcids":["https://orcid.org/0000-0003-4418-9493"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yagnesh Dalvadi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-4418-9493","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4162,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.90125101,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"13","issue":"2","first_page":"13","last_page":"17"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9297000169754028,"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":0.9297000169754028,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.02630000002682209,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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":0.02590000070631504,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.7870000004768372},{"id":"https://openalex.org/keywords/accounting-disclosure","display_name":"accounting disclosure","score":0.7300000190734863},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.734000027179718},{"id":"https://openalex.org/keywords/indian-firms","display_name":"Indian companies","score":0.671999990940094},{"id":"https://openalex.org/keywords/disclosure-practices","display_name":"disclosure practices","score":0.5360000133514404}],"concepts":[{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.9395637512207031},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7816770076751709},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6253737211227417},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6244487762451172},{"id":"https://openalex.org/C2777637287","wikidata":"https://www.wikidata.org/wiki/Q5155387","display_name":"Companies Act","level":4,"score":0.5415909290313721},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.4932219386100769},{"id":"https://openalex.org/C25253098","wikidata":"https://www.wikidata.org/wiki/Q2609670","display_name":"Corporate law","level":3,"score":0.37365037202835083},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21665632724761963},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.19881609082221985},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18472886085510254},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2281998334","doi":null,"is_oa":false,"landing_page_url":"https://www.indianjournals.com/ijor.aspx?target=ijor:jims8m&volume=13&issue=2&article=002","pdf_url":null,"source":{"id":"https://openalex.org/S4210206587","display_name":"JIMS8M The Journal of Indian Management & Strategy","issn_l":"0973-9335","issn":["0973-9335","0973-9343"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The Journal of Indian Management & Strategy 8M","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2561029442","https://openalex.org/W6931503386","https://openalex.org/W4399395772","https://openalex.org/W2955256020","https://openalex.org/W2920325947","https://openalex.org/W2221699949","https://openalex.org/W2164216937","https://openalex.org/W3026751090","https://openalex.org/W2586911196","https://openalex.org/W6902086904"],"abstract_inverted_index":{"Changes,":[0],"challenges,":[1],"competition,":[2],"crisis,":[3],"and":[4,19,77,125],"corporate":[5],"governance":[6],"are":[7,13,75,81,113],"the":[8,15,31,37,49,103],"main":[9],"five":[10],"Cs":[11],"that":[12,67],"changing":[14],"world":[16],"of":[17,52,59,70,95,105,120],"accounts":[18],"accounting":[20,124],"disclosure.":[21],"It":[22,63],"is":[23],"discretionary":[24],"to":[25,40,47,65,85,91,118],"give":[26],"non":[27,60,126],"statutory":[28,61],"information":[29,79,122],"in":[30,57,116],"annual":[32,111],"reports;":[33],"it":[34],"depends":[35],"on":[36],"company's":[38],"policy":[39],"disclose":[41],"it.":[42],"The":[43,128],"present":[44],"study":[45,48,129],"intends":[46],"disclosure":[50,119],"practices":[51],"a":[53],"few":[54],"Indian":[55,73],"companies":[56,74,97,107],"case":[58],"information.":[62],"tries":[64],"find":[66],"which":[68,78],"type":[69],"non-statutory":[71,121],"information,":[72],"providing":[76],"they":[80],"still":[82],"not":[83,89],"able":[84],"provide":[86],"or":[87],"do":[88],"like":[90],"provide.":[92],"Annual":[93],"reports":[94,112],"twenty":[96],"have":[98,108],"been":[99,109],"selected":[100],"randomly":[101],"from":[102],"list":[104],"400":[106],"their":[110],"thoroughly":[114],"studied":[115],"respect":[117],"(both":[123],"accounting).":[127],"comes":[130],"out":[131],"with":[132],"some":[133],"interesting":[134],"findings.":[135]},"counts_by_year":[{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}