#2866. Accounting constructs and economic consequences of IFRS adoption in India

January 2027publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript4500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics, Econometrics and Finance (all);
Accounting;
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Abstract:
The article examines the impact of the adoption of International Financial Reporting Standards based on the Indian Accounting Standards (Ind-AS) on the quality and comparability of the financial statements of Indian firms. The results show that the implementation of Ind-AS improves financial comparability.
Keywords:
accounting structures; economy; consequences

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