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Keywords: Convergence
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (2): 303–322.
Published: 09 March 2020
...Vincent Tawiah; Pran Boolaky Purpose The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies. Design/methodology/approach...
