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 attempted to measure the Indian practitioners' expectation gaps about IFRSs convergence. Based on literature, two hypotheses, a conceptual model and a questionnaire, have been formed. Through protocol interviews followed by a pretest, the questionnaire has been tested (reliability...

Purpose - The study has endeavored to assay the nexus between the converged version of the International Financial Reporting Standards (IFRS) on the performance of the Indian-listed manufacturing firms. Design/methodology/approach - The study has randomly accessed the data of the Bombay Stock...