A comparative study of effect of IFRS on Profitability of selected companies in developed and developing countries (Record no. 52524)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01684nam a2200205 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190830172637.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190830b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sharma, Pooja |
| 9 (RLIN) | 34427 |
| 245 ## - TITLE STATEMENT | |
| Title | A comparative study of effect of IFRS on Profitability of selected companies in developed and developing countries |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 63-73 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The new accounting standards aim to provide a worldwide framework for preparing and presenting the financial statements for the stakeholders of business, faithful presentation, objectivity, and relevance for users. These new reporting standards may or may not give the effect on profitability of the concerns. Therefore, the present study was conducted to examine the effect of IFRS on profitability position of IFRS adopted companies with special reference to developed and developing countries. The sample for the purpose of the present study consisted of a total of 29 companies of selected developed countries and 27 companies of selected developing countries. The collected data were time series as well as cross section. Consequently, the study applied panel data technique for the purpose of analysis. Further, the findings showed that IFRS had a significant impact on profitability of the concerns, but there was no significant difference in the profits of IFRS adopted companies of developed countries and developing countries. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | IFRS |
| Uncontrolled term | Return ofn Equity |
| Uncontrolled term | Developed countries |
| Uncontrolled term | Developing countries |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sushant Guota |
| 9 (RLIN) | 34428 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29384 |
| Host Itemnumber | 75083 |
| Main entry heading | GILANI,S. |
| Other item identifier | 55510570 |
| Title | INDIAN JOURNAL OF FINANCE |
| International Standard Serial Number | 0973-8711 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 30/08/2019 | ol 13, Issue 6/ 55510570JA4 | 55510570JA4 | 30/08/2019 | 30/08/2019 |