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Saha, Tapash Ranjan
- Benefits of Mandatory IFRS Adoption in India:A Study Based on the Perception of Indian Investors
Abstract Views :631 |
PDF Views:114
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
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- IFRS and its Impact on Indian Companies:An Empirical Study
Abstract Views :386 |
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
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