commercial banks in India and its relationship with changes in the banks' Non-Performing Assets (NPA) ratio. It is found that …-oriented accounting of the banks' assets. The analysis suggests that increased bank contagion associated with fair value accounting is …

In the present times International Financial Reporting Standards (IFRS) has gained momentum due to globalization and … accessing global financial markets to fund their expansions and acquisitions internationally. The first-time adoption of IFRS …) and IFRS. The impact of IFRS is perceived to be high for banks due to complexities in IAS 39: Recognition and Measurement …

the factors affecting the disclosure practices of banks in India. Banks forming a part of Nifty Bank Index have been … present study mainly aims at examining the disclosure practices followed by the public and private sector banks in India and … standard. Size of the bank, profitability and age are the significant factors affecting the disclosure practices of banks in …