سال انتشار:
2021
عنوان انگلیسی مقاله:
Accounting constructs and economic consequences of IFRS adoption in India
ترجمه فارسی عنوان مقاله:
سازه های حسابداری و پیامدهای اقتصادی IFRS پذیرش در هند
منبع:
ScienceDirect- Elsevier- Journal of International Accounting, Auditing and Taxation, 45 (2021) 100427: doi:10:1016/j:intaccaudtax:2021:100427
نویسنده:
Vedprakash Vasantrao Meshram
چکیده انگلیسی:
In this study, we investigate the effects from the adoption of International Financial
Reporting Standards based Indian Accounting Standards (Ind-AS) on the quality and comparability of financial reporting by Indian firms. Further, we examine whether these
changes in reporting quality and comparability lead to improvement in a firm’s valuation,
liquidity, and return volatility. We find that the implementation of Ind-AS improves financial comparability. Further, we report that improvements in accounting comparability,
rather than reporting quality, had a more significant and relatively greater effect on economic outcomes for Indian firms around the time of Ind-AS adoption.
قیمت: رایگان
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