An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards
Year of publication: |
2020
|
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Authors: | Almaqtari, Faozi A. ; Farhan, Najib H. ; Al-Homaidi, Eissa A. ; Mishra, Nandita |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 16.2020, 2/3, p. 200-229
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Subject: | FRQ | financial reporting quality | Ind AS | Indian GAAP | IFRS | International Financial Reporting Standards | total accrual | annual stock returns | Bilanzierungsgrundsätze | Accounting standards | Indien | India | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | Informationswert | Information value | Berichtswesen | Reporting |
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