سال انتشار:

2021

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عنوان انگلیسی مقاله:

Accounting constructs and economic consequences of IFRS adoption in India

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ترجمه فارسی عنوان مقاله:

سازه های حسابداری و پیامدهای اقتصادی IFRS پذیرش در هند

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منبع:

ScienceDirect- Elsevier- Journal of International Accounting, Auditing and Taxation, 45 (2021) 100427: doi:10:1016/j:intaccaudtax:2021:100427

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نویسنده:

Vedprakash Vasantrao Meshram

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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.

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قیمت: رایگان

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توضیحات اضافی:

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