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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
IFRS convergence and accounting quality: India a case study
ترجمه فارسی عنوان مقاله:
همگرایی و کیفیت حسابداری IFRS: مطالعه موردی هند
منبع:
ScienceDirect- Elsevier- Journal of International Accounting, Auditing and Taxation, 45 (2021) 100430: doi:10:1016/j:intaccaudtax:2021:100430
نویسنده:
Ajay Adhikari
چکیده انگلیسی:
This study examines the impact on accounting quality in India after converging Indian generally accepted accounting principles (IGAAP) with International Financial Reporting
Standards (IFRS). The converged form of IGAAP is referred as Indian Accounting
Standards (Ind AS). Using a pre-and post-IFRS adoption period design, we compare the
quality of accounting information reported under IGAAP and Ind AS. Our results show that
accounting quality deteriorates immediately after the adoption of Ind AS. In particular, we
document that the implementation of IFRS-converged standards results in lower variability
in net income, a higher magnitude of discretionary accruals, less timely recognition of
losses, and lower value relevance of reported earnings. Subsequent tests suggest that the
deterioration in accounting quality ameliorates with the passage of time. The findings of
the study suggest that there may be a learning curve for the benefits of IFRS adoption/convergence to diffuse over time through a system. Moreover, simply adopting or converging
to IFRS without concurrent changes in institutional and enforcement frameworks may not
result in improvements in accounting quality, especially in countries with weak regulatory
jurisdictions. Consequently, more attention needs to be paid to implementation and diffusion issues, such as integrating IFRS intentionally in the University curriculum and providing workshops and continuing education courses to improve stakeholder familiarity with
IFRS. Improvements in the institutional structures of financial reporting should also be
implemented.
keywords: همگرایی | کیفیت حسابداری | هندوستان | IFRS | Convergence | Ind AS | Accounting quality | India
قیمت: رایگان
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