Dhar, Satyajit; De, Subhabrata - In: International Journal of Commerce and Management 21 (2011) 2, pp. 122-142
companies. The impact of expense recognition on financial performance indicators were computed by using memorandum disclosures … explaining impact of expense recognition. Research limitations/implications – The sample is restricted to India and may not be … reflective of other countries. Also, this study considers the impact of expense recognition as if the requirements of IFRS 2 were …
