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

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