Effect of IFRS adoption on income smoothing in Indian companies

Ashjaei Neda Pouradeli and Nagaraja, N. (2018) Effect of IFRS adoption on income smoothing in Indian companies. Asian Journal of Research in Banking and Finance, 8 (4). pp. 48-60. ISSN 2249-7323

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Official URL: https://doi.org/10.5958/2249-7323.2018.00026.3


The study aims to through empirical observation prove the influence of ordinary conversion of India monetary accounting to the International monetary coverage Standards (IFRS) on financial gain smoothing activities through investments and receivable's loss provisions of Indian firms for the 10-year amount. before IFRS implementation, investments and receivable's loss provisioning is that the issue, to social control manipulation, probably because of the weakness in generally accepted accounting practices that has a chamber for managers to manage earnings. We guess that the sturdy revealing necessities underneath IFRS may decrease financial gain smoothing activities of the IFRS adopters. Our paper inquires the results of IFRS adoption on Indian firms, as previous studies provide abundant attention to European Union (EU) sample case. The results indicate that here is not any concrete proof that IFRS, significantly IAS thirty-nine is related to mitigating financial gain smoothing activities of firms in India. However, financial gain smoothing activities do decline in usually listed firms of India once IFRS adoption.

Item Type: Article
Subjects: G Commerce > Commerce
Divisions: Department of > Commerce
Depositing User: manjula User
Date Deposited: 26 Jul 2019 10:03
Last Modified: 26 Jul 2019 10:03
URI: http://eprints.uni-mysore.ac.in/id/eprint/5932

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