THE IMPACT OF IFRS CONVERGENCE ON THE FINANCIAL PERFORMANCE OF INDIAN IT SECTOR: A CASE STUDY OF WIPRO LTD
Prof. B.B.L Das, Abhinna Srivastava
Professor & Dean, Assistant Professor and Research Scholar, L.N Mithila University, Darbhanga, Bihar
Abstract
The purpose of this study is to investigate the impact of International Financial Reporting Standards (IFRS) convergence on the financial performance and reporting of Wipro Ltd., a leading IT company in India. The study analyzes financial data from 2015 to 2021, comparing pre- and post-IFRS convergence periods. The results indicate that IFRS convergence has significantly affected Wipros financial reporting, improving the quality and comparability of financial information. The findings provide insights into the implications of IFRS convergence for the Indian IT sector.
Keywords: IFRS Convergence, Indian IT Sector, Wipro ltd, Financial Performance
Journal Name :
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EPRA International Journal of Research & Development (IJRD)
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Published on : 2023-04-10
Vol | : | 8 |
Issue | : | 4 |
Month | : | April |
Year | : | 2023 |