International Financial Reporting Standards An Empirical Study In India

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International Financial Reporting Standards Implementation

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Author : Mohammad Nurunnabi
Publisher : Emerald Group Publishing
ISBN 13 : 1801174407
Total Pages : 440 pages
Book Rating : 4.8/5 (11 download)

Book Synopsis International Financial Reporting Standards Implementation by : Mohammad Nurunnabi

Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.

International Financial Reporting Standards: An Empirical Study in India

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Author : Sonika Suman
Publisher :
ISBN 13 : 9783346794055
Total Pages : 0 pages
Book Rating : 4.7/5 (94 download)

Book Synopsis International Financial Reporting Standards: An Empirical Study in India by : Sonika Suman

Download or read book International Financial Reporting Standards: An Empirical Study in India written by Sonika Suman and published by . This book was released on 2022-12-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2022 in the subject Economics - Finance, grade: 100, language: English, abstract: This study brings to light the essential need for implementing the International Financial Reporting Standards (IFRS) in Indian Banking Sector to create a robust banking leading to an enhanced economy. While it is estimated that for creating 5 trillion economy which is the target of the Government of India, an economic growth rate of 8 percent is considered necessary. Implementation of IFRS in the Banking Sector of India can empower the commercial banks through greater transparency and reduced Non-Performing Assets. This in turn can help expand commercial banking in India. While trust in the banking sector is essential and is encouraged by the authorities of the Reserve Bank of India, the recent judgment of the High Courts in India made it clear that the money deposited by the Depositors is completely returnable by the banks through the contract of business. This will turn on pressure on the commercial banks to run the banking business effectively and efficiently, and adopting and implementing the IFRS will be in their interests to run the business transparently. This research has pointed out the necessary parameters and variables to be considered as important by the commercial banks. These variables have been identified as important for a Group Recommender System by calculating the Principal Component Analysis (A Group Recommender System can also use the Singular Value Decomposition (SVD), which is a classical method derived from linear algebra, in this research, it was preferred to work out the PCA, the Principal Component Analysis). Thus, this research is a forerunner for further focused studies that can be expanded in the Indian economy for better and greater insights for the project preparedness of the implementation of IFRS.

Accounting in Emerging Economies

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Author : Mathew Tsamenyi
Publisher : Emerald Group Publishing
ISBN 13 : 1849506256
Total Pages : 397 pages
Book Rating : 4.8/5 (495 download)

Book Synopsis Accounting in Emerging Economies by : Mathew Tsamenyi

Download or read book Accounting in Emerging Economies written by Mathew Tsamenyi and published by Emerald Group Publishing. This book was released on 2009-11-19 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.

Corporate Finance

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Author : Stefan Cristian Gherghina
Publisher : MDPI
ISBN 13 : 3036505709
Total Pages : 408 pages
Book Rating : 4.0/5 (365 download)

Book Synopsis Corporate Finance by : Stefan Cristian Gherghina

Download or read book Corporate Finance written by Stefan Cristian Gherghina and published by MDPI. This book was released on 2021-05-18 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprises 19 papers published in the Special Issue entitled “Corporate Finance”, focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă et al., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding et al., 2020), risk management (Chen et al., 2020; Nguyen Thanh, 2019; Štefko et al., 2020), financial reporting (Fossung et al., 2020), corporate brand and innovation (Barros et al., 2020; Błach et al., 2020), and corporate governance (Aluchna and Kuszewski, 2020; Dragotă et al.,2020; Gruszczyński, 2020; Kjærland et al., 2020; Koji et al., 2020; Lukason and Camacho-Miñano, 2020; Rashid Khan et al., 2020). It covers a broad range of companies worldwide (Cameroon, China, Estonia, India, Japan, Norway, Poland, Romania, Slovakia, Spain, United States, Vietnam), as well as various industries (heat supply, high-tech, manufacturing).

Economics and Political Implications of International Financial Reporting Standards

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Author : Uchenna, Efobi
Publisher : IGI Global
ISBN 13 : 1466698772
Total Pages : 434 pages
Book Rating : 4.4/5 (666 download)

Book Synopsis Economics and Political Implications of International Financial Reporting Standards by : Uchenna, Efobi

Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

Corporate Governance and Compliance with IFRSs

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Author : Marwa Hassaan
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1443851566
Total Pages : 360 pages
Book Rating : 4.4/5 (438 download)

Book Synopsis Corporate Governance and Compliance with IFRSs by : Marwa Hassaan

Download or read book Corporate Governance and Compliance with IFRSs written by Marwa Hassaan and published by Cambridge Scholars Publishing. This book was released on 2013-08-12 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compliance with international best practices in emerging Middle East and North Africa (MENA) stock exchanges is a key issue which needs a comprehensive investigation to identify barriers to actual compliance with such practices. Corporate Governance and Compliance with IFRSs: MENA Evidence is a must read book that is the first to examine the influence of the introduction of corporate governance requirements for best practices on improving compliance with International Financial Reporting Standards (IFRSs) in MENA stock exchanges. Additionally, it determines obstacles and suggests the proper actions to be taken to really globalize MENA emerging stock exchanges.

Research in Accounting Regulation

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Author : Gary Previts
Publisher : Elsevier
ISBN 13 : 0080468896
Total Pages : 336 pages
Book Rating : 4.0/5 (84 download)

Book Synopsis Research in Accounting Regulation by : Gary Previts

Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2007-01-24 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews

Data Management, Analytics and Innovation

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Author : Neha Sharma
Publisher : Springer Nature
ISBN 13 : 9811556164
Total Pages : 476 pages
Book Rating : 4.8/5 (115 download)

Book Synopsis Data Management, Analytics and Innovation by : Neha Sharma

Download or read book Data Management, Analytics and Innovation written by Neha Sharma and published by Springer Nature. This book was released on 2020-08-18 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the latest findings in the areas of data management and smart computing, big data management, artificial intelligence and data analytics, along with advances in network technologies. Gathering peer-reviewed research papers presented at the Fourth International Conference on Data Management, Analytics and Innovation (ICDMAI 2020), held on 17–19 January 2020 at the United Services Institute (USI), New Delhi, India, it addresses cutting-edge topics and discusses challenges and solutions for future development. Featuring original, unpublished contributions by respected experts from around the globe, the book is mainly intended for a professional audience of researchers and practitioners in academia and industry.

International Accounting and Multinational Enterprises

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Author : Lee H. Radebaugh
Publisher : John Wiley & Sons
ISBN 13 : 0471652695
Total Pages : 520 pages
Book Rating : 4.4/5 (716 download)

Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh

Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.

Financial Reporting and Disclosure of Derivative Instruments

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Author : Arjun Gope
Publisher : Educreation Publishing
ISBN 13 :
Total Pages : 203 pages
Book Rating : 4./5 ( download)

Book Synopsis Financial Reporting and Disclosure of Derivative Instruments by : Arjun Gope

Download or read book Financial Reporting and Disclosure of Derivative Instruments written by Arjun Gope and published by Educreation Publishing. This book was released on 2018-11-30 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivative itself is a complex financial tool; on the other different accounting standards makes it more complex and numerous. Over the last couple of years more than hundred countries switched from national accounting standards to IFRS. This book attempts to throw light upon the impact of IFRS on reporting and disclosure of derivative financial instruments. The book also identifies the determinants which would be influenced by the adoption of IFRS for DFIs in developing countries like India. Hope this book will help the regulators of accounting body, practitioners, researchers and students across the globe.

Advances in International Accounting

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Author : J. Timothy Sale
Publisher : Elsevier
ISBN 13 : 0080545114
Total Pages : 261 pages
Book Rating : 4.0/5 (85 download)

Book Synopsis Advances in International Accounting by : J. Timothy Sale

Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2002-09-03 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.

Business Sustainability in Asia

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Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 1119502209
Total Pages : 435 pages
Book Rating : 4.1/5 (195 download)

Book Synopsis Business Sustainability in Asia by : Zabihollah Rezaee

Download or read book Business Sustainability in Asia written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-02-20 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Quality Control Procedure for Statutory Financial Audit

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Author : Siddhartha Sankar Saha
Publisher : Emerald Group Publishing
ISBN 13 : 1787142264
Total Pages : 337 pages
Book Rating : 4.7/5 (871 download)

Book Synopsis Quality Control Procedure for Statutory Financial Audit by : Siddhartha Sankar Saha

Download or read book Quality Control Procedure for Statutory Financial Audit written by Siddhartha Sankar Saha and published by Emerald Group Publishing. This book was released on 2017-07-13 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control.

Financial Market Regulations and Legal Challenges in South Asia

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Author : Kashyap, Amit K.
Publisher : IGI Global
ISBN 13 : 1522500057
Total Pages : 369 pages
Book Rating : 4.5/5 (225 download)

Book Synopsis Financial Market Regulations and Legal Challenges in South Asia by : Kashyap, Amit K.

Download or read book Financial Market Regulations and Legal Challenges in South Asia written by Kashyap, Amit K. and published by IGI Global. This book was released on 2016-03-17 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: South Asia has experienced a long period of robust economic growth. While many regulatory policies have helped usher in this prosperous growth, some markets have plateaued due to hardships such as the decline in foreign remittance and international credit lines, and a contraction of exports. To continue to grow, the nations in this region must begin to integrate into the globalized world economy. Financial Market Regulations and Legal Challenges in South Asia addresses the difficulties and challenges of the regulatory environment in South Asia. This research-based publication outlines the apparent issues and resolutions as these developing nations transition into global economic players. This book is an excellent resource for policy makers, researchers and students in the financial field, government officials, bankers, and financial market regulators.

Emerging Issues in Finance

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Author : Dr Saif Siddiqui
Publisher : Dr Saif Siddiqui
ISBN 13 : 8192233146
Total Pages : 845 pages
Book Rating : 4.1/5 (922 download)

Book Synopsis Emerging Issues in Finance by : Dr Saif Siddiqui

Download or read book Emerging Issues in Finance written by Dr Saif Siddiqui and published by Dr Saif Siddiqui. This book was released on 2017-10-11 with total page 845 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited Conference Proceedings Volume I

The GCC Economies

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Author : Mohamed A. Ramady
Publisher : Springer Science & Business Media
ISBN 13 : 1461416116
Total Pages : 360 pages
Book Rating : 4.4/5 (614 download)

Book Synopsis The GCC Economies by : Mohamed A. Ramady

Download or read book The GCC Economies written by Mohamed A. Ramady and published by Springer Science & Business Media. This book was released on 2012-04-23 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ‘Arab Spring’ of 2011 has affected the countries of the region to varying degrees, including the Gulf Cooperation Council (GCC) members, comprising Saudi Arabia, Kuwait, Qatar, the United Arab Emirates, Oman and Bahrain. The GCC has become a significant regional bloc playing a vital economic and political role far beyond its shores, given its geopolitical strategic location, a preponderance of global energy reserves and a major international player through the use of accumulated financial reserves. A new Gulf is rising, one that is more self assertive, looking to expand its membership to other Arab countries such as Jordan and Morocco, while at the same time strengthening the bloc’s relationship with current and emerging trading and strategic partners in Europe, USA and Asia. Regional and international realities, especially the uncertainties unleashed by the ‘Arab Spring’, are forcing Gulf leadership to initiate new policies involving closer cooperation amongst GCC countries to address emerging challenges. This volume brings together thirty renowned academics and specialists to examine a range of multifaceted social, political and economic issues facing the GCC in key areas such as: · Diversification from a high dependency on a narrow hydrocarbon base · Social transformation, youth employment and effective gender participation · Outward and inward foreign direct investment flows · Prospects for education reforms and e-learning. · Sustainable security in oil, renewable energy (including nuclear) and food · Corporate governance, transparency and enhancing the private sector's operating environment · The role and governance of Gulf Sovereign Wealth Funds in investing their surpluses. The volume also offers insights for challenges facing the GCC in monetary union, expanding the regional debt market and Sukuk issuance, GCC intellectual property rights application, detailed assessments of individual GCC country risk analysis, as well as the sustainability of long term government fiscal stimulus programs at the expense of private sector involvement.

Economic Behavior, Game Theory, and Technology in Emerging Markets

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Author : Christiansen, Bryan
Publisher : IGI Global
ISBN 13 : 1466647469
Total Pages : 462 pages
Book Rating : 4.4/5 (666 download)

Book Synopsis Economic Behavior, Game Theory, and Technology in Emerging Markets by : Christiansen, Bryan

Download or read book Economic Behavior, Game Theory, and Technology in Emerging Markets written by Christiansen, Bryan and published by IGI Global. This book was released on 2013-11-30 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book explores game theory and its deep impact in developmental economics, specifically the manner in which it provides a way of formalizing institutions"--Provided by publisher.