International Journal of Management and Applied Science (IJMAS)
current issues
Volume-4,Issue-9  ( Sep, 2018 )
Past issues
  1. Volume-4,Issue-9  ( Sep, 2018 )
  2. Volume-4,Issue-8  ( Aug, 2018 )
  3. Volume-4,Issue-7  ( Jul, 2018 )
  4. Volume-4,Issue-6  ( Jun, 2018 )
  5. Volume-4,Issue-5  ( May, 2018 )
  6. Volume-4,Issue-4  ( Apr, 2018 )
  7. Volume-4,Issue-3  ( Mar, 2018 )
  8. Volume-4,Issue-2  ( Feb, 2018 )
  9. Volume-4,Issue-1  ( Jan, 2018 )
  10. Volume-3,Issue-12  ( Dec, 2017 )

Statistics report
Dec. 2018
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 55
Paper Published : 3412
No. of Authors : 7036
  Journal Paper




Paper Title :
IFRSS Convergence and Expectation Gap: Evidence from Investors

Author :Rajat Deb, P. Debnath

Article Citation :Rajat Deb ,P. Debnath , (2018 ) " IFRSS Convergence and Expectation Gap: Evidence from Investors " , International Journal of Management and Applied Science (IJMAS) , pp. 71-74, Volume-4,Issue-3

Abstract : The study has motivated to assess through online survey Indian stock market investors’ expectation gaps, if any on IFRSs convergence. Review of related literature has guided to set two research hypotheses and the items of the questionnaire. The reliability and validity of the instrument has been checked through protocol interviews followed by a pilot study. Applying Judgmental sampling technique questionnaires have been mailed to shortlisted 450 stock market investors of which 153 responses (34%) received till 20th November, 2017 which have been assessed to assay the gaps in four parameters. Inferential statistics have validated for likely to reject the null hypotheses and it has concluded that Indian regulatory requirements likely have influenced the convergence and such convergence would probably improve corporate reporting practices, quality of audit reports and practitioners’ forecasting. It has duly acknowledged limitations, pointed out practical implications and has chalked out future research roadmap. Keywords - Expectation gaps, Ind AS, investors, on line survey, inferential statistics. JEL - C83, M41.

Type : Research paper

Indexed : Google Scholar


Copyright: © Institute of Research and Journals

| PDF |
Viewed - 23
| Published on 2018-05-10
   
   
IRAJ Other Journals
IJMAS updates
IJMAS -THANK YOU ALL FOR CONTRIBUTING YOUR PAPER TO IJMAS DECEMBER ISSUE.ALL AUTHORS ARE REQUESTED TO GET THEIR HARD COPY NOW.
The Conference World

JOURNAL SUPPORTED BY