... approach of India’s AC regulations to address its specific corporate governance challenges. M4 Corporate Governance (CG) is a system of structuring and directing a company through which corporate value creation is managed to minimize externalizing its costs onto society at large. When CG...

... the Indian context further. M4 G30 G32 G38 The truthfulness of financial statements is frequently contested because they were created by the organization’s management, which agency theory claims are subject to manipulation. Market competition and intense development have pushed managers...

... developed to investigate whether IFRS adoption provides quality financial reporting in terms of the needs of lenders, such as banks and other creditors. Mandatory IFRS adoption Credit relevance Quality of financial reporting Difference-in-differences M4 M42 M48 In recent times...