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EFFICACY OF PRINCIPLE BASED ACCOUNTING ON INTERNAL GOVERNANCE AND FINANCIAL PERFORMANCE

VIDYA , SANKARAN (2016) EFFICACY OF PRINCIPLE BASED ACCOUNTING ON INTERNAL GOVERNANCE AND FINANCIAL PERFORMANCE. PhD thesis, CHRIST(Deemed to be University).

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Abstract

The introduction of IFRS has fuelled the expectation of users of financial statements on the potential benefits of adoption. Studies have indicated the benefits of IFRS adoption such as higher comparability of financial statements among companies operating in different jurisdictions, reduces transaction costs, and access to international capital through cross border listings and greater foreign investment (Aharony, Barniv & Falk, 2010 & Dunne, et al. 2008;). Several studies have been done to analyze the consequences of IFRS adoption on financial statement items (Lantto & Sahlstrom, 2009; Dunne et al., 2008). Most of these studies were restricted to European countries and some Australian and Canadian countries as they were the early adopters. India has planned to converge with IFRS and not adopt. Adoption means applying IFRS as issued by IASB. Convergence means India would harmonize its national accounting standards in compliance with IFRS as this provides freedom to protect the local business environment. These harmonized accounting standards are notified by Ministry of Corporate Affairs and are called Ind AS. As on date 39Indian accounting standards harmonized with IFRS has been notified by Ministry of Corporate Affairs (ICAI, 2015a).

Item Type:Thesis (PhD)
Subjects:Thesis > Ph.D > Commerce
Thesis
Thesis > Ph.D
ID Code:7847
Deposited By:Shaiju M C
Deposited On:18 May 2019 16:41
Last Modified:28 May 2019 12:55

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