The problems and clashes of the shift towards ifrs in the big economies : India's experience as a model during the period 2006-2020
Joint Authors
Bekkaye, Ahmad
Zarghun, Muhammad
Saidani, Muhammad Sayyid
Source
Revue Scientifique Avenir Économique
Issue
Vol. 8, Issue 1 (31 Dec. 2020), pp.309-330, 22 p.
Publisher
Publication Date
2020-12-31
Country of Publication
Algeria
No. of Pages
22
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
- National accounting
- Resource allocation
- Economic aspects
- Error correction model
- International accounting
Abstract AR
تحاول هذه الورقة معرفة إلى أي مدى تم اعتماد المعايير الدولية لإعداد التقارير المالية من قبل المنظمات الهندية، و ما هو النهج الذي تتبناه الحكومة الهندية لتحقيق التقارب مع IFRS،و ما هي الفوائد والتحديات والفرص التي تواجهها الشركات الهندية في تنفيذ IFRS ،لدراسة هذه المشكلات، تستخدم الورقة التكامل المشترك مع نموذج تصحيح خطأ (VECM (خلال الفترة 2006-2020 ،أظهرت النتائج وجود تحسن في جودة بيئة التقارير المالية الهندية بعد التقارب لنفس الفترة.
تقدم هذه الورقة أدلة تجريبية جديدة في الاقتصادات الكبيرة لزيادة كفاءة تخصيص الموارد مثل الهند.
Abstract 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.
American Psychological Association (APA)
Saidani, Muhammad Sayyid& Bekkaye, Ahmad& Zarghun, Muhammad. 2020. The problems and clashes of the shift towards ifrs in the big economies : India's experience as a model during the period 2006-2020. Revue Scientifique Avenir Économique،Vol. 8, no. 1, pp.309-330.
https://search.emarefa.net/detail/BIM-1019356
Modern Language Association (MLA)
Saidani, Muhammad Sayyid…[et al.]. The problems and clashes of the shift towards ifrs in the big economies : India's experience as a model during the period 2006-2020. Revue Scientifique Avenir Économique Vol. 8, no. 1 (Dec. 2020), pp.309-330.
https://search.emarefa.net/detail/BIM-1019356
American Medical Association (AMA)
Saidani, Muhammad Sayyid& Bekkaye, Ahmad& Zarghun, Muhammad. The problems and clashes of the shift towards ifrs in the big economies : India's experience as a model during the period 2006-2020. Revue Scientifique Avenir Économique. 2020. Vol. 8, no. 1, pp.309-330.
https://search.emarefa.net/detail/BIM-1019356
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 327-330
Record ID
BIM-1019356
