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Harmonization of Accounting Standards in India
N, Abhishek - 2019
global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the … this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory …
Persistent link: https://www.econbiz.de/10012860870
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...
Persistent link: https://www.econbiz.de/10014500281
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Integrated Reporting Practices in Indian Companies
N, Abhishek - 2019
Today, financial reporting is not only limited to producing financial information. Besides financial information, non-financial information is also provided to the information seekers. The system of communicating both financial and non-financial information in a single report is known as the...
Persistent link: https://www.econbiz.de/10012860867
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Ease of Doing Business Rank : A Direction to Reach India’s 5 Trillion Economy Target
Ashok, M. L. - 2020
Ease of doing business rank indicates the way in which the government of a particular economy managing business-friendly environment by creating the policies and rules which support productive activities and generates more revenue. Further, it provides feedback to improve the business...
Persistent link: https://www.econbiz.de/10012824324
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Integrated Reporting as a New Dimension of Corporate Reporting : An Indian Perspective
N, Abhishek - 2020
Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and varying information needs of stakeholders. In recent days, Indian companies are increasingly investing their financial and intellectual capital in undertaking, managing, and reporting...
Persistent link: https://www.econbiz.de/10012828177
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Sustainability Reporting Practices in India : an Analysis of Compliance Level of BRR Requirements among Indian Companies
N, Abhishek - 2019
Traditional reporting pattern was only relying upon financial information but due to the dynamic changes in the environment, the information needs of the stakeholders are also shifted from static financial information need with dynamic integrated reported information which means they need both...
Persistent link: https://www.econbiz.de/10012871910
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Relationship between Stakeholder Management and Firm Profitability? Evidence from India
Singh, Aditi; Chakraborty, Madhumita - 2022
Purpose - This study empirically examines the relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) of firms in India.Design/methodology/approach - Data for CSRD is collected by conducting content analysis of CSR disclosure in annual reports of the...
Persistent link: https://www.econbiz.de/10013406666
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Corporate Social Responsibility and Financial Performance : The 'Virtuous Circle' Revisited in India
Singh, Aditi; Chakraborty, Madhumita - 2022
This study empirically analyses the causal relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) of firms in the emerging economy of India. Content analysis of CSR disclosure is conducted in annual reports of the sampled firms to create a...
Persistent link: https://www.econbiz.de/10013406667
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Application of IFRS in Indian Telecom Industry
Kulkarni, Prasanna - 2016
Reporting Standards. The first time adoption and convergence are main issues related to adoption of IFRS.The applicability of … IFRS to telecom industry needs special attention. There are a few unique issues related to application of IFRS to telecom … industry. The issues involved consists of adoption of IFRS for the first time, presentation of financial statements, revenue …
Persistent link: https://www.econbiz.de/10012982448
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Corporate governance and earnings management in banks : an empirical evidence from India
Biswas, Sarit; Bhattacharya, Mousumi; Sadarangani, Pradip H. - In: Cogent economics & finance 10 (2022) 1, pp. 1-20
boards and EM, indicating that the lack of gender diversity on a bank’s board outweighs the benefits of gender-diverse boards …
Persistent link: https://www.econbiz.de/10013447911