The effect of IFRS convergence on risk disclosure : an investigation into the Indian accounting system
Saravanan R., Mohammad Firoz and Sumit Dalal
| Year of publication: |
2023
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|---|---|
| Authors: | R., Saravanan ; Firoz, Mohammad ; Dalal, Sumit |
| Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 31.2023, 5, p. 864-886
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| Subject: | Audit fee | Cost of equity | Economic consequences | IFRS | Risk coverage | Risk disclosure | Unternehmenspublizität | Corporate disclosure | Risiko | Risk | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Rechnungswesen | Accounting | Aktiengesellschaft | Listed company | Indien | India | Kapitalkosten | Cost of capital |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJAIM-02-2023-0045 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014461285