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Benefits of Mandatory IFRS Adoption in India:A Study Based on the Perception of Indian Investors


Affiliations
1 Institute of Management Study, Kolkata, India
2 IMS Business School, Kolkata, India
 

The importance of international accounting practice studies has grown over the past few years in order to meet economic agent demands and to facilitate international business practices. With the growing economy and increasing integration among the global economies, Indian companies are also raising their capital globally due to diversification, cross-border mergers, investments or divestments.The motivation of this paper is to find out the benefits of mandatory IFRS adoption in India. A primary survey has been done to collect the investor’s opinion about the benefits of IFRS adoption and apply different statistical technique to find out the statistical significance.

Keywords

IFRS, IGAAP, Benefits, Investors, Statistical Technique.
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  • Benefits of Mandatory IFRS Adoption in India:A Study Based on the Perception of Indian Investors

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Authors

Surajit Das
Institute of Management Study, Kolkata, India
Tapash Ranjan Saha
IMS Business School, Kolkata, India

Abstract


The importance of international accounting practice studies has grown over the past few years in order to meet economic agent demands and to facilitate international business practices. With the growing economy and increasing integration among the global economies, Indian companies are also raising their capital globally due to diversification, cross-border mergers, investments or divestments.The motivation of this paper is to find out the benefits of mandatory IFRS adoption in India. A primary survey has been done to collect the investor’s opinion about the benefits of IFRS adoption and apply different statistical technique to find out the statistical significance.

Keywords


IFRS, IGAAP, Benefits, Investors, Statistical Technique.

References





DOI: https://doi.org/10.23837/tbr%2F2017%2Fv5%2Fn2%2F164228