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Das, Surajit
- Low-Voltage Producing Microbial Fuel Cell Constructs Using Biofilm-Forming Marine Bacteria
Abstract Views :277 |
PDF Views:101
Authors
Affiliations
1 Laboratory of Environmental Microbiology and Ecology, Department of Life Science, National Institute of Technology, Rourkela 769 008, IN
1 Laboratory of Environmental Microbiology and Ecology, Department of Life Science, National Institute of Technology, Rourkela 769 008, IN
Source
Current Science, Vol 108, No 5 (2015), Pagination: 925-932Abstract
Biofilm-forming marine bacterial isolates Paenibacillus lautus NE3B01, Pseudomonas mendocina NR802, Stenotrophomonas acidaminiphila NCW702 and Pseudomonas pseudoalcaligenes NP103 in microbial fuel cell (MFC) were investigated for low-voltage power generation. Biofilm formation by the isolates was evaluated by glass tube assay, microtitre plate assay and fluorescence microscopy. A dual chamber MFC of 2 litre capacity was constructed for low-voltage power generation and current output. Two chambers were internally connected by salt bridge and externally the circuit was connected with copper wires which were joined to the electrodes at the two ends and to the multimeter. Maximum current was generated when the salt bridge was constructed using 1 M KCl for all the four bacterial isolates. With Paenibacillus lautus NE3B01, a maximum voltage of 727.5 ± 13.4 mV in 6 h with 7 g/l of glucose as the sole source of carbon was recorded. However, Pseudomonas mendocina NR802 MFC was the most stable in terms of potential generation among all the isolates used for MFC studies. The experimental data for current and voltage showed that the biofilm-forming marine bacterial isolates are useful in MFC technology.Keywords
Biofilm, Current Output, Low Voltage, Marine Bacteria, Microbial Fuel Cell.Full Text
- Adaption of IFRS and its Impact on Qualitative Factors of Financial Statement: Evidence from India
Abstract Views :344 |
PDF Views:121
Authors
Affiliations
1 Institute of Management Study, Kolkata, IN
1 Institute of Management Study, Kolkata, IN
Source
Review of Professional Management- A Journal of New Delhi Institute of Management, Vol 14, No 1 (2016), Pagination: 1-12Abstract
Aspirations of Indian Companies to turn into global players in this era necessitated introduction of International Financial Reporting standard (IFRS) for transparency, accuracy, comparability of financial reporting all over the world. Adaption of IFRS improves understanding of the financial reporting of the company which encourages international capital inflows, introduces similar accounting standard for all subsidiaries across the globe, reduces fraud, risks for the investors and this harmonizes language of reporting both in the external and internal context. Indian companies are also raising their capital globally for diversification. Cross-border mergers, investments or divestments have been occurring among the corporate. In view of these advantages, GOI has been introducing International Financial Reporting standard in a phased manner. Yet, it beneficial for Indian companies to introduce this standard voluntarily.This paper aims to make a comparison between IFRS and IGAAP and evaluate the impact of IFRS on the qualitative factors of the financial report. For the purpose of Analysis, a close ended questionnaire has been used and for testing hypotheses, one sample t test with p values are considered.
Keywords
IFRS, IGAAP, Qualitative Factors, one Sample T Test, P Value.Full Text
References
- Ahmed, Kamran and Alam, Manzurul, (2012). The Effect of IFRS Adoption on the Financial Reports of Local Government Entities, Australasian Accounting, Business and Finance Journal, 6(3).
- Alvaro da Silva Macedo M, Marcia Reis Machado M.R, Veras Machado M.A , Cardoso Mendonça P.H.C.(2013). Impact Of Convergence To International Accounting Standards In Brazil On The Informational Content Of Accounting. Journal of Education and Research in Accounting. v. 7, n.3, art. 1.
- Beke, J. (2011). International Accounting Standardization Practice in Hungary. Regional and Business Studies, 3(1).
- Braun P.G. (2014). Using Gray’s. Accounting Values to Explain Differing Levels of Implementation of IFRS. International Journal of Accounting and Financial Reporting. Vol. 4, No. 2.
- Cairns, D., Massoudi, D., Taplin, R. and Tarca, A., (2011). IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia. British Accounting Review, 43 (1), 1-21.
- Dani Foo , Lei Q, Davey.H(2012). Enter the Dragon: China’s Convergence with Rest of the World; Accounting Perspectives and Empirical Evidence. Global Review of Accounting and Finance Vol. 3. No. 1.
- Das Surajit( 2015). How IFRS Based Financial Statement Define the Relationship between Capital Structure and Firm’s Profitability: An Analysis based on Selected Indian Companies, Pacific Business Review International, Volume 8, Issue 2.
- Gupta, Ramkesh (2012). Impact on Economic Activities by Adoption of International Financial Reporting Standards by Indian Companies, A thesis for the Degree of DOCTOR OF PHILOSOPHY IN Commerce, Centre for Research, Christ University, Bangalore
- Gyasi, A. (2010). Adoption of International Financial Reporting Standards in Developing Countries - The Case of Ghana, BSc Dissertation, University of Applied Sciences.
- Ibiamke,N.,Patricial B.( 2014) Financial Ratios Effect of International Financial Reporting Standards (IFRS) Adoption in Nigeria. International Journal of Business and Management Invention, Volume 3.
- Irvine, H. and Lucas, N. (2006). The globalization of accounting standards: the case of the United Arab Emirates, working paper,3rd International Conference on Contemporary Business, Charles Sturt University, Australia.
- Jindrichovska, I., Kubickova, D., & Kocmanova, S. (2014). The Development of Accounting and Application of IFRS in the Czech Republic, Accounting and Management Information Systems. 13 (2).
- Manzano M.P, Conesa I.M. (2007). Assessing the Impact of IFRS Adoption on Earnings Management: an Emerging Market PerspectiveTransformations in Business & Economics .Vol. 13, No 1 (31).
- Punda P. (2011). The Impact of International Financial Reporting Standards (IFRS) Adoption on Key Financial Ratios - Evidence from the UK. Aarhus School of Business, Master's Thesis.
- Siqi Li(2010). Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? The Accounting Review , American Accounting Association Vol. 85, No. 2 DOI: 10.2308/accr.2010.85.2.607 2010.
- Sovbetov Y., (2013). THE Impacts of IFRS Adoption on Key Financial Ratios in U.K Market Over FTSE 100 Firms Through 2003-2007 Years, Unpublished.
- Ton C.A. (2011). IFRS and Earnings Management: Aggregate Accruals Approach on Dutch listed Companies. Working paper, Erasmus School of Economics.
- Benefits of Mandatory IFRS Adoption in India:A Study Based on the Perception of Indian Investors
Abstract Views :628 |
PDF Views:112
Authors
Affiliations
1 Institute of Management Study, Kolkata, IN
2 IMS Business School, Kolkata, IN
1 Institute of Management Study, Kolkata, IN
2 IMS Business School, Kolkata, IN
Source
TSM Business Review, Vol 5, No 2 (2017), Pagination: 15-24Abstract
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.Full Text
References
- Agca A &Akta.R., (2007). First Time Application of IFRs and Its Impact on Financial Ratios: A Study on Turkish Listed Firms, Problems and Perspectives in Management / Volume 5, Issue 2.
- Ahmed, Kamran and Alam, Manzurul, 2012 The Effect of IFRS Adoption on the Financial Reports of Local Government Entities, Australasian Accounting, Business and Finance Journal, 6(3), 109120.
- Alvaro da Silva Macedo M,Márcia Reis Machado M.R,Veras Machado M.A,Cardoso Mendonça P.H.C.,(2013).Impact of Convergence to International Accounting Standards in Brazil onthe Informational Content of Accounting.Journal of Education and Research in Accounting.v. 7, n. 3, art. 1, p. 214-230.
- Ball R.”International Financial Reporting Standards (IFRS): Pros and Cons for Investors”.PD LeakesLecture.Institute of Chartered Accountants in England and Wales.
- Beke, J. (2011). International accounting standardization practice in Hungary. Regional and Business Studies, 3(1), 9-24.
- Bertoni, M. & Rosa, B. (2006). ‘Measuring balance sheet conservatism: empirical evidence from Italian first time adopters of IFRS’. Proceedings of the international conference Emerging Issues in International Accounting and Business, Padua, Italy.
- Braun P.G. (2014) Using Gray’s (1988) Accounting Values to Explain Differing Levels of Implementation of IFRS.International Journal of Accounting and Financial Reporting.Vol.4, No.2.
- C.A. Ton (2011). IFRS and Earnings Management: aggregate accruals approach on Dutch listed companies. Working paper, Erasmus School of Economics.
- Cairns, D, Massoudi, D, Taplin, R. and Tarca, A., (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. British Accounting Review, 43 (1), 1–21.
- Callao, Susana, Jose I. Jarne, Jose A. Lainez (2007) Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting, Journal of International Accounting, Auditing and Taxation, Vol. 16, pp. 148-178.
- Dani Foo, Lei Q, Davey.H (2012) Enter the Dragon: China’s Convergence with Rest of the World; Accounting Perspectives and Empirical Evidence. Global Review of Accounting and Finance Vol.
- No. 1. 1 – 17.
- Fulbier, R. U., J.-M.Hitz and T. Sellhorn. 2009. Relevance of academic research and researchers’ role in the IASB’s financial reporting standard setting. Abacus 45 (4).455–492.
- George. E .I. (2014).An empirical examination of IFRS impact for European and non-European countries.
- Int. J. Economics and Accounting, Vol. 5, No. 4.
- Goncharov, I. & Zimmermann, J. (2006). Earnings management when incentives compete: The role of tax accounting in Russia. Journal of International Accounting Research.5 (1), 41-65.
- Gyasi, A. (2010): "Adoption of International Financial Reporting Standards in Developing Countries The Case of Ghana", BSc Dissertation, University of Applied Sciences.
- Houqe.M.n&Zijl.,T.V ( 2010) The effect of IFRS Adoption and Investor Protection on Earnings Quality around the World. Working paper No. 70.
- Ibiamke, N., Patricial B. (2014) Financial Ratios Effect of International Financial Reporting Standards (IFRS) Adoption in Nigeria. International Journal of Business and Management Invention, Volume 3, PP.50-59.
- Irvine, H. and Lucas, N. (2006): "The globalization of accounting standards: the case of the United Arab Emirates", working paper, 3rd International Conference on Contemporary Business, Charles Sturt University, Australia.
- Jeanjean, T., Ding, Y. and Stolowy, H. (Janv 2009) "Observations on measuring the differences between domestic accounting standards and IAS: A reply" Journal of Accounting and Public Policy,N.
- (2), p. 154-161.
- Jindrichovska, I., Kubickova, D., &Kocmanova, S. (2014) the development of accounting and application of IFRS in the Czech Republic, Accounting and Management Information Systems. 13 (2), 198– 235.
- Lantto, A. M. &Sahlstrom, P. (2009) “Impact of International Financial Reporting Standard adoption on key financial ratio”, Accounting and Finance, vol. 48 (2): 341-361.
- Majors &Marques, A (2009).IFRS introduction, corporate governance and firm performance: Evidence from Portugal.JAMAR, 55-70.
- ManzanoM.P, Conesa I.M.” Assessing the impact of ifrs adaptation on earnings management: an emerging market perspective”.Transformations in business & economics .Vol. 13, No 1 (31).2140.
- Markelevich A., L. Shaw and H. Weihs (2009) Conversion from National to International Financial Reporting Standards: The Case of Israel, working paper.
- MsApurva A. Chauhan (2013)”To Study the Impact of Convergence to IFRS on Financial Position of a company and challenges faced by the company: A case study in India” ,Global Journal For Research Analysis, Vol:2, Issue:10.
- Patricia Teixeira Lopes &Rui Couto Viana, 2008. "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers 285.
- Punda P. (2011): The impact of International Financial Reporting Standards (IFRS) adoption on Key Financial Ratios – Evidence from the UK. Aarhus School of Business, Master’s Thesis.
- Rudra, T. &Bhattacharjee. (2012). Does IFRS influence earning management? Evidence from India.Journal of Management Research, 4(1), 1-13.
- Sovbetov Y., (2013). THE Impacts of IFRS Adoption on Key Financial Ratios in U.K Market- Over FTSE 100 Firms Through 2003-2007 Years, Unpublished.
- Tsalavoutas I, Andre P & Evans L (2012) the transition to IFRS and the value relevance of financial statements in Greece, British Accounting Review, 44 (4), pp. 262-277.
- Tsalavoutas.I (2005). “Comparing International Financial Reporting Standards (IFRSs) and Greek GAAP: financial statements effects”. Draft paper.
- IFRS and its Impact on Indian Companies:An Empirical Study
Abstract Views :382 |
PDF Views:1
Authors
Affiliations
1 Institute of Management Study, Kolkata, IN
2 IMS Group, Kolkata, IN
1 Institute of Management Study, Kolkata, IN
2 IMS Group, Kolkata, IN
Source
Parikalpana: KIIT Journal of Management, Vol 13, No 2 (2017), Pagination: 1-16Abstract
When a new accounting standard adopt by a country for its own domestic companies for reporting their financial statement, it may be impact on the quantitative as well as qualitative attributes of financial statements. IFRS become a global reporting language. Therefore India is keen to adopt it and make it mandatory for its own interest. In this study, the main purpose is to make a parallel comparison between IFRS and Indian GAAP and documented the basic difference between these two standards. It helps to find out the effects of IFRS adoption on the financial statements and market value, prepared by Indian Companies. To find out the statistical significance of the above stated activities, appropriate statistical test (Wilcoxon Signed Rank, regression, correlation) has been applied.Keywords
Comparison, IFRS, Indian GAAP, Wilcoxon Signed Rank, Regression.Full Text
References
- Ahmet Agca, Rafet Akta., 2007. First Time Application of IFRs and Its Impact on Financial Ratios: A Study on Turkish Listed Firms, Problems and Perspectives in Management / Volume 5, Issue 2.
- Balios Dimitrios, Eriotis Nikolaos, Paraskevopoulos Konstantinos , Vasiliou Dimitrios., May, 2013. The impact of IFRS on ratios of listed and new listed companies of Athens Exchange, International Journal of Business and Social Research (IJBSR), Volume -3, No.-5.
- Ball R.”International Financial Reporting Standards (IFRS): Pros and Cons for Investors”. PD Leake Lecture. Institute of Chartered Accountants in England and Wales.
- Beke, J. (2011). International accounting standardization practice in Hungary. Regional and Business Studies, 3(1), 9-24.
- Blanchette, M. Racicot, F.-E. Girard, J.-Y. (2011)’’ The effects of IFRS in Financial Ratio: early evidence in Canada’’ Certified General Accountants Association of Canada
- C.A. Ton (2011). IFRS and Earnings Management: aggregate accruals approach on Dutch listed companies. Working paper, Erasmus School of Economics.
- Callao, S., Jarne, J. I., & Lainez, J. (2007). Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation.
- Dani Foo , Lei Q, Davey.H(2012) Enter the Dragon: China’s Convergence with Rest of the World; Accounting Perspectives and Empirical Evidence. Global Review of Accounting and Finance Vol. 3. No. 1. 1 – 17.
- Gaston, S. C., Garcia, C. F., Jarne, J. I., & Gadea, J. A. (2010). IFRS adoption in Spain and the United Kingdom: effects on accounting numbers and relevance. Advances in Accounting, Incorporating Advances in International Accounting,
- Goncharov, Igor and Zimmermann, Jochen, (2006), Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany, Working paper University of Amsterdam Business School.
- Gray, S. (1980). The impact of international accounting differences from a security-analysis perspective: some European evidence, Journal of Accounting Research, 18(1): 64-76.
- Gyasi, A. (2010): “Adoption of International Financial Reporting Standards in Developing Countries - The Case of Ghana”, BSc Dissertation, University of Applied Sciences.
- Houqe.,M.n & Zijl.,T.V ( 2010) The effect of IFRS Adoption and Investor Protection on Earnings Quality around the World. Working paper No. 70.
- Ibiamke, Nicholas Adzor, Ateboh-Briggs, Patricial B., March 2014. Financial Ratios Effect of International Financial Reporting Standards (IFRS) Adoption in Nigeria, International Journal of Business and Management Invention ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801X, PP.50-59.
- Irena Jindrichovska, Dana Kubickova ., February 2014. Impact of International Financial Reporting Standards (IFRS) Adoption on Key Financial Ratios: The Case of the Czech Republic, Journal of Modern Accounting and Auditing, ISSN: 1548-6583, ISSN: 1548-6583, Vol. 10, No. 2, 133-146.
- Irvine, H. and Lucas, N. (2006): “The globalization of accounting standards: the case of the United Arab Emirates”, working paper,3rd International Conference on Contemporary Business, Charles Sturt University, Australia.
- Jeanjean, T., Ding, Y. and Stolowy, H. (Janv 2009) ”Observations on measuring the differences between domestic accounting standards and IAS: A reply” Journal of Accounting and Public Policy,N. 28(2), p. 154-161.
- JeongYeon Kim & ChangJin Koo (2013) Market Reaction to the adoption of IFRSin South Korea. Recent Advances in Business Management and Marketing ISBN: 978-960-474-306-3.
- Lopes.T.P & Viana.C.R, 2008. “The transition to IFRS: disclosures by Portuguese listed companies,” FEP Working Papers 285.
- Majors,E & Marques,A (2009).IFRS introduction,corporate governance and firm performance:Evidence from Portugal.JAMAR,55-70.
- Manzano M.P , Conesa I.M.” Assessing the impact of ifrs adaptation on earnings management: an emerging market perspective”. Transformations in business & economics .Vol. 13, No 1 (31).21-40.
- Pazarskis, M. Alexandrakis, A. Notopoulos, P. Kydros, D. (2011) “IFRS Adoption Effects in Greece: Evidence from the IT Sector” Management of International Business and Economics Systems
- Punda P. (2011): The impact of International Financial Reporting Standards (IFRS) adoption on Key Financial Ratios – Evidence from the UK. Aarhus School of Business, Master’s Thesis.
- Terzi, S., Oktem, R. & Kiymetli Sen, I. (2013) “Impact of Adopting International Financial Reporting Standards: Empirical Evidence from Turkey”, International Business Research, vol. 6, no. 4.
- Yhlas Sovbetov., September 2013. THE Impacts of IFRS Adoption on Key Financial Ratios in U.K Market- Over FTSE 100 Firms Through 2003-2007 Years, Unpublished.