The study has reviewed the related literature on International Financial Reporting Statements (IFRSs) adoption and convergences to summarize the research outcome, has identified the research gaps as well as has justified the future research agenda. The studies on IFRSs adoption has attained...

The study has reviewed the prior literature on tax reforms and GST to synthesize the research findings and to direct the future research avenues. Literature on tax reforms has attained momentum in developing countries for the last two decades and in India when it had decided to implement GST...