This paper aims to investigate the role of accounting measurement and disclosure of social
capital in improving the quality of accounting information which covers reliability, relevance …

Purpose This study is to examine the economic consequences of International Financial
Reporting Standards (IFRS) converged standards by exploring its phased manner …

The last few decades have evidenced radical changes in global standards, particularly the
International Financial Reporting Standards convergence in India has piqued the curiosity of …

We examine how founder shareholders switch between alignment and entrenchment and
thereby shape the value relevance impact of IFRS convergence. Using a sample of Indian …

Purpose This paper aims to examine the relationship between earnings quality and
corporate cash holdings in an emerging economy. Existing literature posits that earnings …

Impact of corporate life cycle on misclassification practices: evidence from IFRS adoption in
India | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

Purpose The study aims to investigate how the presence and absence of institutional
equivalents (interaction of industry peers and local peers) affect the earnings management …

Purpose This paper aims to investigate the impact of International Financial Reporting
Standards (IFRS) convergence on value relevance and earnings management for Indian …

Purpose The study examines the influence of a firm's life cycle on the cash flow classification
of Indian firms. Design/methodology/approach The study employs Dickinson's (2011) cash …

Purpose This study aims to examine the value relevance of earnings in terms of predicting
the value variables such as cash flow, capital investment (CI), dividend and stock return …