Impact Of Local Accounting Standard On IFRS For Defining Firms Capital Structure: An Analysis Based On Indian Companies
Adhyayan: A Journal of Management Sciences
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Title |
Impact Of Local Accounting Standard On IFRS For Defining Firms Capital Structure: An Analysis Based On Indian Companies
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Creator |
Das, Mr. Surajit
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Subject |
IFRS, IAS, Regression Analysis, ANOVA, Capital structure, Ratio, Same Firm-Year
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Description |
In this study, the main purpose is to examine the impact of Indian Accounting Standard on International Financial Reporting Standards (IFRS) for defining capital structure components, which has been expressed as ratios. The study employed an innovative design known as same firm-year research design (2010-11) and effort is being made to understand its impact. Regression analyses were used to test the statistical significance of this impact and ANOVA were used to test the hypothesis. Main finding from the study is that Indian Accounting Standard has a great impact on IFRS for disclosing the capital structure components. IFRS and Indian Accounting Standards are interrelated for defining the capital structure components. The study found that Indian AS and IFRS are inter-related for disclosing the capital structure components. |
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Publisher |
School of Management Sciences
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Date |
2016-02-16
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
https://www.myresearchjournals.com/index.php/ADHYAYAN/article/view/4025
10.21567/adhyayan.v5i2.8816 |
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Source |
Adhyayan: A Journal of Management Sciences; Vol 5, No 2 (2015)
2455-8656 2249-1066 |
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Language |
eng
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Relation |
https://www.myresearchjournals.com/index.php/ADHYAYAN/article/view/4025/3762
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