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The contagion effect of fair value accounting : some evidence from Indian banking industry
Subramanyam, M. - In: The IUP journal of bank management : IJBM 11 (2012) 2, pp. 71-80
Persistent link: https://www.econbiz.de/10009577743
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Fair value accounting in banking : issues in convergence to ISFR
Swamy, Vighneswara; Vijayalakshmi - In: African journal of accounting, auditing and finance : AJAAF 1 (2012) 3, pp. 270-280
Persistent link: https://www.econbiz.de/10009660148
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The Contagion Effect of Fair Value Accounting : Some Evidence from Indian Banking Industry
Mahadevan, Subramanyam - 2012
-oriented accounting of the banks' assets. The analysis suggests that increased bank contagion associated with fair value accounting is …
Persistent link: https://www.econbiz.de/10013099341
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Marcet overreaction to poor long-run performance? : a case of repurchase firms in India
Agarwalla, Sobesh Kumar; Jacob, Joshy; Vasudevan, Ellapulli - 2015
Persistent link: https://www.econbiz.de/10010510117
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The price of honesty : Indian firms' response to stringent disclosure regulations
Mishra, Shubhankar - 2024
Persistent link: https://www.econbiz.de/10014515872
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The influence of information asymmetry on the interaction between voluntary corporate disclosure and cost of equity : evidence from publicly traded Indian enterprises
Bhatia, Aparna; Kaur, Amanjot - In: International journal of law and management 66 (2024) 1, pp. 23-43
Persistent link: https://www.econbiz.de/10014476513
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Annual report readability and stock return synchronicity : evidence from India
Gangadharan, Vismaya; Padmakumari, Lakshmi - In: Cogent economics & finance 11 (2023) 1, pp. 1-22
This study investigates the relationship between the comprehensibility of a firm's annual report and its stock return synchronicity in the Indian market. The study employs the readability of annual reports as a measure for the cost of information processing. The findings suggest that firms with...
Persistent link: https://www.econbiz.de/10014500700
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Adoption of Fair Value Accounting in Indian Accounting System
Bhattacharya, Debarshi - 2018
Of the 14 countries that have adopted IFRS for at least some (but not all) domestic publicly accountable entities … defining and measuring fair value in India, the ICAI has introduced converged Indian Accounting Standards in line with IFRS …
Persistent link: https://www.econbiz.de/10012930599
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Impact of fair value measurement on corporate reporting in India : a case study
Chakravorty, Dipti Kumar; Bhattacharya, Debarshi - In: Mudra : journal of finance and accounting 8 (2021) 2, pp. 127-141
Persistent link: https://www.econbiz.de/10013193492