000			01684nam a2200205 4500
999			_c52524 _d52524
003			OSt
005			20190830172637.0
008			190830b ||||| |||| 00| 0 eng d
100			_aSharma, Pooja _934427
245			_aA comparative study of effect of IFRS on Profitability of selected companies in developed and developing countries
300			_a63-73 p.
520			_aThe 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			_aIFRS
653			_aReturn ofn Equity
653			_aDeveloped countries
653			_aDeveloping countries
700			_aSushant Guota _934428
773	0		_029384 _975083 _aGILANI,S. _o55510570 _tINDIAN JOURNAL OF FINANCE _x0973-8711
942			_2ddc _cJA-ARTICLE