INTERNATIONAL JOURNAL OF SCIENTIFIC DEVELOPMENT AND RESEARCH International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2455-2631 | Impact factor: 8.15 | ESTD Year: 2016
open access , Peer-reviewed, and Refereed Journals, Impact factor 8.15
The Impact of Reforms on the Value Relevance of Accounting Information with Special Reference to India
Authors Name:
Dr. Sushama Yadav
Unique Id:
IJSDR2304067
Published In:
Volume 8 Issue 4, April-2023
Abstract:
For the purpose of making decisions, investors need high quality financial data based on stated accounting statistics. These statistics are found in financial statements and they must meet a number of important criteria, including accuracy and relevancy. There have been assertions that the adoption of International Financial Reporting Standards (IFRS) various nations around the globe has produced a number of advantages. These advantages are frequently the result of increased financial reporting's comparability and transparency. The purpose of the paper is to investigate the applicability and usefulness of accounting information in India is the after the adoption of IFRS. IFRS is highly helpful in maintaining more trenchancy in businesses, which is helpful for boosting investors' confidence. Thanks to the increase of IFRS' disclosure requirements, more information is made available to the public. Investors who value these facts and utilise them to guide their investment decisions will see a reflection of them in stock prices.
Keywords:
Value Relevance, Accounting Standard, IFRS, Transparency, Governance
Cite Article:
"The Impact of Reforms on the Value Relevance of Accounting Information with Special Reference to India", International Journal of Science & Engineering Development Research (www.ijsdr.org), ISSN:2455-2631, Vol.8, Issue 4, page no.355 - 361, April-2023, Available :http://www.ijsdr.org/papers/IJSDR2304067.pdf
Downloads:
000337212
Publication Details:
Published Paper ID: IJSDR2304067
Registration ID:205118
Published In: Volume 8 Issue 4, April-2023
DOI (Digital Object Identifier):
Page No: 355 - 361
Publisher: IJSDR | www.ijsdr.org
ISSN Number: 2455-2631
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