The problems and clashes of the shift towards ifrs in the big economies : India's experience as a model during the period 2006-2020

الملخص EN

This paper attempts to find out up to what extent IFRS has been adopted by the Indian organizations, and what is the approach adopted by the Indian government to achieve convergence with IFRS, and what benefits, challenges and opportunities Indian companies are facing in the implementation of IFRS.

For study this problems, the paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate during the period 2006-2020.

The results showed a long run relationship between the quality of the Indian financial reporting environment and institutional factors in same period.

This paper provides new empirical evidence in large Economies for increase resource allocation efficiency like India.