stdClass Object
(
    [id] => 16876
    [paper_index] => 202507-01-022952
    [title] => A STUDY ON THE IMPACT OF IFRS ADOPTION ON THE QUALITY OF FINANCIAL REPORTING IN INDIA
    [description] => 
    [author] => Dr. Varun Mahajan, Dr. Amar Watnani
    [googlescholar] => 
    [doi] => 
    [year] => 2025
    [month] => July
    [volume] => 11
    [issue] => 7
    [file] => fm/jpanel/upload/2025/July/202507-01-022952.pdf
    [abstract] => The transition to International Financial Reporting Standards (IFRS), via India’s own converged framework—Indian Accounting Standards (Ind AS)—has marked a critical juncture in the evolution of corporate financial reporting. This study assesses the influence of Ind AS implementation on the qualitative aspects of financial reporting among select Indian enterprises. The focus lies on determining improvements in transparency, comparability, and reliability of financial statements post-adoption.Using financial data from five prominent Indian corporations across different sectors, the study evaluates changes in Earnings Per Share (EPS), Return on Equity (ROE), and disclosure quality. Findings suggest notable advancements in financial disclosures, enhanced stakeholder trust, and a more accurate portrayal of financial performance. The paper also examines transitional challenges such as valuation complexities, skill shortages, and standard interpretation issues. The evidence indicates that Ind AS adoption has significantly elevated the credibility and global comparability of Indian financial reporting.
    [keywords] => IFRS, Ind AS, Financial Reporting Quality, Transparency, Disclosure Standards, EPS, ROE, India
    [doj] => 2025-07-04
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 2
    [journal_id] => 1
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Multidisciplinary Research (IJMR)
    [short_code] => IJMR
    [eissn] =>  2455-3662 (Online)
    [pissn] => - --
    [home_page_wrapper] => images/products_image/11.IJMR.png
)
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