Indian Accounting Association Research Foundation

INDIAN ACCOUNTING REVIEW

a bi-annual refereed international journal : ISSN 0972-1754

The Foundation’s bi-annual research journal, Indian Accounting Review (IAR) (ISSN 0972-1754), has earned international acclaim for its quality and timeliness in publication.

EDITOR
Dhrubaranjan Dandapat
University of Calcutta, India
CONSULTING EDITORS
Bhabatosh Banerjee	Shyam Sunder	Sidney J. Gray
Formerly of University of Calcutta India	Yale School of Management Connecticut, USA	International Business University of Sydney Business School,The University of Sydney, Australia
ASSOCIATE EDITORS
Ashls Kumar Sana	Amalendu Bhunia	Tanupa Chakraborty
University of Calcutta, India	University of Kalyani, India	University of Calcutta, India
ADVISORY EDITORIAL BOARD
Ashok Banerjee	P. R. Ramesh
Indian Institute of Management Calcutta, India	Deloitte, India
Ranjan Bal	Rajendra P. Srivastava
Utkal University Odisa, India	University of Kansas Lawrence, USA
Kazuo Hiramatsu	G. Soral
Kwansei Gakuin University, Japan	M. L. Sukhadia University Udaipur, India
Blkkl Jaggl	Richard M. S. Wilson
Rutgers University New Jersey, USA	Formerly of Loughborough University Leicestershire, UK
A. Rashad Abdel-Khalik	Karamjeet Singh
University of Illinois at Urbana Champaign, USA	Indian Accounting Associaltion
Debaprossana Nandy	Stefano Zambon
Research, Innovation & Journal Directorate Institute of Cost Accountants of India	University of Ferrara Italy
Belverd E. Needles, Jr.	Stephen A. Zeff
DePaul University, Chicago, USA	Rice University, Houston, USA
The Editorial Board of the Indian Accounting Review is not responsible for views expressed by the authors and reviewers.
Annual Subscription Rates
In India : Individual : Rs.700; Institution : Rs.1000 Abroad : Individual : US $ 50; Institution : US $ 100

For an overview of the Latest two Issues;

June 2019

December 2019

E-version of IAR:
Abstracts of latest two issues are available in the website. Members, institutional subscribers and researchers can get full length of articles (soft copies) from the Editor on request.

Statement of Aims & Scope, Ethics, Requirements and Guidelines

Aims & Scope

Indian Accounting Review (IAR) is a bi-annual research journal sponsored by the Indian Accounting Association (IAA) Research Foundation. It is published in June and December each year since 1997.

IAR seeks to publish high quality research-oriented and original articles. It encourages both fundamental and applied research works. IAR encompasses all areas of accounting and finance including auditing, taxation, management accounting and IS.

Publication Ethics

IAR publishes original articles on the specified areas. Authors must certify that copy right has not been violated in preparing articles which are submitted for consideration i.e., material that has neither been published elsewhere, nor is under review elsewhere.Plagiarism is checked by smallseotools.com

Policy

It is a refereed international journal. It follows “Blind Peer Review Process”. The scope of the journal encompasses all areas of accounting including auditing, taxation, management accounting and information systems. IAR seeks to publish high quality, research-oriented and original articles. It encourages both fundamental and applied research works.

Submission Requirements

Two copies of manuscripts along with a C.D. should be submitted for consideration for publication in IAR. Manuscripts from abroad should be accompanied by a submission fee US$ 100
non-refundable submission fee payable by cheque in favour of ‘IAA Research Foundation’. For authors from SAARC countries, non-refundable submission fee is Rs. 600 but for each published article, Rs. 1,200 will be awarded. All manuscript should be typed double-spaced. A separate list of references should be used, not made a part of the footnotes. Footnote, also double-spaced, should be listed at the end of the paper. Manuscripts should not normally exceed 20 pages including figures, tables, footnotes and references, printed on 81/22.112 paper.
Each manuscript should contain a non-mathematical abstract of not more than 100 words. There should be a title page containing the name of the article, author’s names, affiliations and corresponding author’s address. The names of the authors should not appear on the first page of the manuscript to facilitate blind review. The submission of a manuscript to IAR means that the author certifies that the manuscript is not copyrighted, nor has it been accepted for publication (or published) by any referred journal nor is it being refereed elsewhere, at the same time.Manuscripts must be prepared strictly following the guidelines.

Manuscript- Preparation Guidelines

The following guidelines should be followed.
Heading: Bold, centred and 14 point. Each word should start with a capital letter.
Author Name: Centred 12 point, with affiliation below the name in 10 point.
Abstract: Indented from both sides in 10 point.
Headings: Bold, upper-lowers, 10 point, from left margin.
Text : In 12 point and there should be one-inch margins on all four sides.
Tables and Figures : Table in capital and centred in 10 point, and the table description in bold, upper lower 10 point. References : Samples:
(i) Books: Choi, F.D.S., Frost, C.A. & Meek, G.K. (1999), International Accounting, upper Saddle River, N.J.: Prentice Hall, 24-31.
(ii) Journal Rivera , J.M. (1991), Prediction performance of earnings forecasts the case of U.S. multinationals, Journal of International Business,22,265-288.

Submission Address

Manuscripts from the U.S.A., Canada, Mexico, South-American and European countries should be submitted to : Professor Shyam Sunder, Yale School of Management, Connecticut, USA.
Email: shyam.sunder@yale.edu Manuscripts from other countries should be submitted to :
Professor Dhrubaranjan Dandapat, Editor, Dept. of Commerce, University of Calcutta, Kolkata-700 073. Email : dhrubacal@yahoo.co.in

Indexing Information

Indian Accounting Review (IAR) is indexed and included in :

1	Index Copernicus (Journal Id: 9651)
2	Cite Factor (Journal Id: 15486)
3	Scientific Indexing Services (Journal Id: 1871)
4	Research Bible
5	Google Scholar
6	ISRA-JIF
7	COSMOS Impact factor
8	Directory of Research Journal Indexing
9	International Scientific Indexing
10	Academic Keys
11	General Impact factor
12	IAR, Malaysia
13	Universal Digital Object Identifier
14	MIAR 2016 Live

Impact Factor for IAR (GIF: 2017) is 2.7342. IAR is enlisted by UGC (Journal No.46893) in all the three categories viz. Accounting, Finance and Business & Management

There are large number of institutional subscribers of the Foundation’s Journal. Among them, permanent institutions are :

University of Rajasthan
Jaipur – 302004.

Mahatma Gandhi College,
Lalpur P.O. Daldali, Dist. Purulia, West Bengal

Institute of Management Technology
Raj Nagar, Ghaziabad – 201 001.

Manipur University
Canchipur, Imphal - 795 003

Ambuja Cements Ltd.
Elegant Business Park, Mumbai - 400 098

M/S S.R. batliboi & Co.
Camac Street, Kolkata 700 017.

J.D. Birla Institute
Lower Rawdon Street, Kolkata 700 020.

School of Management
Tripura University, Agartala - 799 130

Department of Commerce
Osmania University, Hyderabad- 500 007

Indian Institute of Management Bangalore
Bannerghatta Road, Bangalore- 560 076

Eastern Institute for Integrated Learning in Management,Kolkata - 700 069

Institute of Business Management
Jadavpur University, Kolkata - 700 032

Maharaja Sris Chandra College
Ram Kanto Bose Street,Kolkata-700 003

ISM University
Dhanbad - 826 004

P.N.Das College, Palta
North 24-Parganas, West Bengal-743122

Gujarat University,
S D School of Commerce Gujarat - 380 009

Dr. Kanailal Bhattacharyya College
Ramrajatala, Howrah - 711 104

S.R. Fatepuria College
Beldanga, Murshidabad - 742 133

Xavier Institute of Management
Bhubaneswar - 751 013 (Odisha)

Bethuadahari College
Bethuadahari, Nadia, W. Bengal - 741 126

S.S.Jain Subhodh P.G. College
Rambagh Circle, Jaipur - 302 004

Netaji Nagar College
Regent Estate, Kolkata-700 092

Senbo Engineering Ltd.
87, Lenin Sarani, 2nd Floor
Kolkata-700 013 2013

IGNOU
Bikash Bhavan
4th Floor, North Block, Kolkata-700 091

SA Jaipuria College
Kolkata-700 005

Millennium Institute of Management
Rauza Bagh, Aurangabad-431001

St. Xavier’s College (Autonomous)
30 Mother Terasa Sarani
Kolkata-700 016

Rabin Mukherjee College
Parnashree, Kolkata-700 060

Xavier Institute of Management and Information Technology
Opposite Industrial Estate
Guwahati-781021, Assam

Bagnan College
Khalore, P.O. Bagnan
Howrah-711303

Sovarani Memorial College
P.O. Jagatballavpur
Howrah-711 408

Purash Kanpur Haridas Nandi Mahavidyalaya
P.O. Kanpur, Howrah-711 410

Shri JJ Tibrewala University
Churu Road, Churela
Dist. Jhunjhunu Rajasthan - 333001

Alipurduar College (Govt. Sponsored)
P.O. Alipurduar Court
Alipurduar-736 122

Azad Hind Fouz Smriti Mahavidyalaya
Howrah Amta Road, Domjur
Howrah-711 405

Prominent among the Exchange Programme Journals are :

The Journal of Business Perspectives (Quarterly)
Sage Publication

Money and Finance (Quarterly) Journal of ICRA Ltd.

Research Bulletine
(bi-annual), ICAI (Proposed)
Kolkata - 700 025

Form for subscription of Indian Accounting Review, click here.....

IAR-December, 2014 (Vol.18, No.2). for abstracts of articles :

Governance and its Impact on the Association between CSR and Earnings Quality: Evidence from Indian Private Mining Firms click here....
Variables of Stock Price Indices in India Assessing the Influence of Selected Macroeconomic click here....
Risk-Return Patterns in Stock Markets and Currency Markets : A Study of NSE’s Nifty and US Dollar click here....
Problems and Prospect of Developing a Proper Mechanism for Measuring Impact of ESG Factors on Business Finance: Developments in India and other Countries click here....

INDIAN ACCOUNTING REVIEW

The Editorial Board of the Indian Accounting Review is not responsible for views expressed by the authors and reviewers.

In India : Individual : Rs.700; Institution : Rs.1000 Abroad : Individual : US $ 50; Institution : US $ 100

In India : Individual : Rs.700; Institution : Rs.1000
Abroad : Individual : US $ 50; Institution : US $ 100