المـجــــلــــة العـــلمـــيـــة المـسـتـقـبــــل الاقــتــصــــــادي
Volume 8, Numéro 1, Pages 309-330
2020-12-24
Authors : Saidani Mohamed Said . Bekkay Ahmed . Zergoune Mohamed .
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.
Globalization; large Economies; International accounting convergence; IFRS; Economic Consequences; India.
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.