Tawiah, Vincent; Boolaky, Pran - In: International Journal of Accounting & Information Management 28 (2020) 2, pp. 303-322
Purpose: The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies. Design/methodology/approach: Using a sample of 323 listed...