India has committed to converging Indian accounting standards to IFRS at the 2009 G20 Summit. In reference to this, the Government of India's Ministry of Corporate Affairs (MCA) previously introduced a combination of Indian Accounting Standards (Ind AS) and International Financial Reporting Standards...
Accounting StandardsAttitudeIntentionPerceived Behavioral Control Subjective NormThe finance and accounting profession is emerging as a fast growing profession. In this globalized era, IFRS is gaining more and more attention. Not only are thNair, K....
It would be noted from the above that where a company does not meet both the listing criterion [clause (a)] and the net worth criterion [clause (b)], it is required to apply Ind ASs if, and only if, it is holding, subsidiary, joint venture or associate co...
Even leaving that aspect of the tragedy aside, our schoolchildren have ranked last or near last in standardised international testing in recent years, while our best higher education and technical institutions fail to reach world standards despite their pretensions and expenditure. That individual Indi...
This book germinated when I was 18 or 19 years of age in Paris, Helsinki and London, and it was first published when I was 34 in Honolulu. I came to economics from natural science (biology, chemistry, physics), not mathematics. It was inevitable I would be drawn to the beauty of ...
This study aimed to investigate the impact of disclosure tone on firm value, financial performance, and cost of capital by analyzing the textual properties
The Bens Creek subwatershed spans approximately 17 square miles and is located in the southern corner of the Indian Creek-White River watershed. Agricultural primarily dominates land use in this subwatershed, accounting for 65% of usage. Approximately 5% of this watershed is considered developed, in...
Apart from age and size, it is also generally argued that firm-specific variables such as leverage, marketing, growth, and accounting profitability have large impacts on firms’ efficiency (Mok et al. 2007). In addition, it has also been found that the levels of efficiency are also related ...
Effect of different methods of accounting for antihypertensive treatment when assessing the relationship between diabetes or obesity and systolic blood pressure. J Diabetes Complicat. 2017;31(4):693–9. Google Scholar Nistor I, De Sutter J, Drechsler C, Goldsmith D, Soler MJ, Tomson C, Wiecek...
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