accounting -- Meaning of accounting -- Accounting process -- Branches of accounting -- Objectives of accounting -- Limitations of … accounting -- Accounting elements -- Double entry system of accounting -- Basis of accounting -- 3 Accounting principles -- Basic … accounting principles -- PART II Financial statements and analysis -- 4 Financial statements -- Financial statements -- Statement …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

defining and measuring fair value in India, the ICAI has introduced converged Indian Accounting Standards in line with IFRS …, India is one. Hence, India has finally adopted fair value measurement in its business reporting system. For the purpose of …

EVA. The study considers a sample of 50 companies listed on the National Stock Exchange (NSE) of India for the period of …

Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and …