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Keywords: Ind.AS
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (2): 303–322.
Published: 09 March 2020
... Using a sample of 323 listed companies, the authors empirically test whether there is a significant difference between converged IFRS (Ind.AS) and Indian Generally Accepted Accounting Principles (GAAP) (AS) reported figures and ratios and why companies adjust differently. Findings This paper reveals...
