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Impact of IFRS convergence in India: An evidence from first time adoption of Indian accounting standards

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Based on first set of Ind AS compliant financial statements released by Indian companies in Phase I of the IFRS convergence process, this study aims at examining whether profit and equity are significantly impacted because of IFRS convergence, and whether such impact is size dependent. | Impact of IFRS convergence in India: An evidence from first time adoption of Indian accounting standards

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