International Journal of Research in Finance and Management
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E-ISSN: 2617-5762|P-ISSN: 2617-5754

2024, Vol. 7, Issue 1

IFRS convergence and accounting quality: A comparative analysis of global and Indian corporate

Mohd Aqib Khan and Mohi-ud-Din Sangmi

This paper provides a thorough explanation of the global effects of International Financial Reporting Standards (IFRS) adoption on accounting quality, with special attention paid to Indian situation. It highlights the role of IFRS in promoting uniformity, comparability, and transparency in financial reporting. While IFRS has had generally positive effect on accounting quality, its use in different countries and areas has yielded varying results. The analysis extensively reports the intricate complexities of the Indian scenario and emphasises the significance of constant monitoring, careful review and determined efforts to overcome implementation obstacles in order to sustainably improve accounting quality in the Indian corporate within the IFRS framework.
Pages : 230-235 | 120 Views | 51 Downloads


International Journal of Research in Finance and Management
How to cite this article:
Mohd Aqib Khan, Mohi-ud-Din Sangmi. IFRS convergence and accounting quality: A comparative analysis of global and Indian corporate. Int J Res Finance Manage 2024;7(1):230-235. DOI: 10.33545/26175754.2024.v7.i1c.302
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