International Journal of Management and Applied Science (IJMAS)
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Volume-4,Issue-8  ( Aug, 2018 )
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Statistics report
Nov. 2018
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 54
Paper Published : 3316
No. of Authors : 6857
  Journal Paper




Paper Title :
Role of Accounting Standards

Author :Banka. Yallaiah, Challagundla. Naga Raju, Sd. Sameena

Article Citation :Banka. Yallaiah ,Challagundla. Naga Raju ,Sd. Sameena , (2017 ) " Role of Accounting Standards " , International Journal of Management and Applied Science (IJMAS) , pp. 20-23, Volume-3,Issue-4

Abstract : Do contrasts in nations' bookkeeping principles influence worldwide venture choices? We investigate this question by inspecting how bookkeeping separation, the distinction in the bookkeeping models utilized as a part of the financial specialist's and the investee's nations, influences the advantage portion choices of worldwide shared assets. We find that financial specialists watch out for underweight investees with more noteworthy bookkeeping separation. Utilizing the obligatory reception of International Financial Reporting Standards (IFRS) as an occasion that changed the bookkeeping principles of different nation sets, we inspect how two wellsprings of changes in bookkeeping separation—(1) changes because of IFRS appropriation of the investee, and (2) changes because of IFRS selection in the speculator's nation— influence worldwide portfolio distribution choices. We find that the propensity to under put resources into investees with more prominent bookkeeping separation essentially debilitates when bookkeeping separation is decreased, either from an investee's IFRS reception or from IFRS selection in the financial specialist's nation. The last discovering holds in spite of the way that IFRS reception in the speculator's nation had no effect on the bookkeeping gauges under which the investee firms exhibit their money related data; the main change is in the financial specialist's commonality with these principles. This proposes contrasts in bookkeeping guidelines influence speculator request by forcing more prominent data preparing costs on those less acquainted with the revealing gauges. Keywords - equity home bias, IFRS, information asymmetry, holdings, accounting.

Type : Research paper

Indexed : Google Scholar


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