{"id":"https://openalex.org/W3122432364","doi":"https://doi.org/10.1504/ijaape.2020.112717","title":"An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards","display_name":"An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3122432364","doi":"https://doi.org/10.1504/ijaape.2020.112717","mag":"3122432364"},"language":"en","primary_location":{"id":"doi:10.1504/ijaape.2020.112717","doi":"https://doi.org/10.1504/ijaape.2020.112717","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijaape.2020.112717","pdf_url":null,"source":{"id":"https://openalex.org/S62246846","display_name":"International Journal of Accounting Auditing and Performance Evaluation","issn_l":"1740-8008","issn":["1740-8008","1740-8016"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting, Auditing and Performance Evaluation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"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/A5018163554","display_name":"Nandita Mishra","orcid":"https://orcid.org/0000-0001-9725-9761","observed_orcids":["https://orcid.org/0000-0001-9725-9761"]},"institutions":[{"id":"https://openalex.org/I191972202","display_name":"Amity University","ror":"https://ror.org/02n9z0v62","country_code":"IN","type":"education","lineage":["https://openalex.org/I191972202"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Nandita Mishra","raw_affiliation_strings":["Amity College of Commerce and Finance, Amity University, Sector 125, Noida, Uttar Pradesh, 201313, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Amity College of Commerce and Finance, Amity University, Sector 125, Noida, Uttar Pradesh, 201313, India","institution_ids":["https://openalex.org/I191972202"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002691329","display_name":"Faozi A. Almaqtari","orcid":"https://orcid.org/0000-0002-5625-3643","observed_orcids":["https://orcid.org/0000-0002-5625-3643"]},"institutions":[{"id":"https://openalex.org/I191972202","display_name":"Amity University","ror":"https://ror.org/02n9z0v62","country_code":"IN","type":"education","lineage":["https://openalex.org/I191972202"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Faozi A. Almaqtari","raw_affiliation_strings":["Amity College of Commerce and Finance, Amity University, Sector 125, Noida, Uttar Pradesh, 201313, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Amity College of Commerce and Finance, Amity University, Sector 125, Noida, Uttar Pradesh, 201313, India","institution_ids":["https://openalex.org/I191972202"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023666108","display_name":"Eissa A. Al Homaidi","orcid":"https://orcid.org/0000-0002-6230-8276","observed_orcids":["https://orcid.org/0000-0002-6230-8276"]},"institutions":[{"id":"https://openalex.org/I171210897","display_name":"Aligarh Muslim University","ror":"https://ror.org/03kw9gc02","country_code":"IN","type":"education","lineage":["https://openalex.org/I171210897"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Eissa A. Al Homaidi","raw_affiliation_strings":["Department of Commerce, Aligarh Muslim University, Aligarh, 202001, UP, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Commerce, Aligarh Muslim University, Aligarh, 202001, UP, India","institution_ids":["https://openalex.org/I171210897"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080625972","display_name":"Najib H.S. Farhan","orcid":"https://orcid.org/0000-0003-4919-8575","observed_orcids":["https://orcid.org/0000-0003-4919-8575"]},"institutions":[{"id":"https://openalex.org/I78137547","display_name":"Ibb University","ror":"https://ror.org/00fhcxc56","country_code":"YE","type":"education","lineage":["https://openalex.org/I78137547"]}],"countries":["YE"],"is_corresponding":false,"raw_author_name":"Najib H. Farhan","raw_affiliation_strings":["Department of Accounting, Ibb University, Ibb, Yemen"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ibb University, Ibb, Yemen","institution_ids":["https://openalex.org/I78137547"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0521,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.90797016,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"16","issue":"2/3","first_page":"200","last_page":"200"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9595000147819519,"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":0.9595000147819519,"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":0.03099999949336052,"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":0.006399999838322401,"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/financial-reporting-quality","display_name":"financial reporting quality","score":0.9990000128746033},{"id":"https://openalex.org/keywords/indian-accounting-standards","display_name":"Indian Accounting Standards","score":0.847000002861023},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.8840000033378601},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6850000023841858},{"id":"https://openalex.org/keywords/bombay-stock-exchange","display_name":"Bombay Stock Exchange","score":0.7979999780654907},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.46299999952316284}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6631987690925598},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.5669155120849609},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5542621612548828},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5443496108055115},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5361184477806091},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.4832340180873871},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.330799400806427},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2651073932647705},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.20071199536323547},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09439197182655334},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/ijaape.2020.112717","doi":"https://doi.org/10.1504/ijaape.2020.112717","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijaape.2020.112717","pdf_url":null,"source":{"id":"https://openalex.org/S62246846","display_name":"International Journal of Accounting Auditing and Performance Evaluation","issn_l":"1740-8008","issn":["1740-8008","1740-8016"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting, Auditing and Performance Evaluation","raw_type":"journal-article"},{"id":"doi:10.1504/ijaape.2020.10035123","doi":"https://doi.org/10.1504/ijaape.2020.10035123","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijaape.2020.10035123","pdf_url":null,"source":{"id":"https://openalex.org/S62246846","display_name":"International Journal of Accounting Auditing and Performance Evaluation","issn_l":"1740-8008","issn":["1740-8008","1740-8016"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting, Auditing and Performance Evaluation","raw_type":"journal-article"}],"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/W7081929621","https://openalex.org/W3181566631","https://openalex.org/W3201328739","https://openalex.org/W4400210728","https://openalex.org/W4414355359","https://openalex.org/W7111242518","https://openalex.org/W7110901883","https://openalex.org/W3210490184","https://openalex.org/W7223117812","https://openalex.org/W4413451212"],"abstract_inverted_index":{"The":[0,14,103,117,131],"present":[1],"study":[2,15,37,132],"investigates":[3],"financial":[4,129],"reporting":[5],"quality":[6],"(FRQ)":[7],"of":[8,18,42,52,86,89,97,109,122,128,142,144],"Indian":[9,98,112],"GAAP":[10,99,113],"and":[11,65,73,100,114,152],"Ind.":[12,43,68,101,115,123,135],"AS.":[13,69,102,116],"uses":[16],"data":[17],"450":[19],"companies":[20,47],"listed":[21,46],"on":[22],"the":[23,29,80],"Bombay":[24],"Stock":[25],"Exchange":[26],"(BSE)":[27],"over":[28],"period":[30],"from":[31],"2011":[32],"up":[33],"to":[34,67,78,94,134],"2016.":[35,60],"This":[36],"is":[38,92],"motivated":[39],"by":[40,45,138,154],"adoption":[41,121],"AS":[44,124,136],"that":[48,120],"have":[49],"net":[50],"worth":[51],"500":[53],"crores":[54],"or":[55],"more,":[56],"which":[57,147],"implemented":[58],"in":[59],"It":[61],"examines":[62],"FRQ":[63,96,110,127,143],"pre-":[64],"post-conversion":[66],"Descriptive":[70],"statistics,":[71],"correlation,":[72],"regression":[74,90],"models":[75,91],"are":[76],"used":[77,93],"estimate":[79],"results.":[81],"Further,":[82],"paired":[83],"sample":[84],"t-test":[85],"residual":[87],"values":[88],"evaluate":[95],"results":[104],"indicate":[105],"a":[106],"significant":[107],"difference":[108],"between":[111],"findings":[118],"reveal":[119],"has":[125,148],"improved":[126],"statements.":[130],"contributes":[133],"literature":[137],"establishing":[139],"empirical":[140],"evidence":[141],"accounting":[145],"standards,":[146],"not":[149],"been":[150],"provided":[151],"investigated":[153],"prior":[155],"studies.":[156]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-02-01T00:00:00"}