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Asian Journal of Research in Banking and Finance
Year : 2018, Volume : 8, Issue : 4
First page : ( 48) Last page : ( 60)
Online ISSN : 2249-7323.
Article DOI : 10.5958/2249-7323.2018.00026.3

Effect of IFRS Adoption on Income Smoothing in Indian Companies

Ashjaei Neda Pouradeli*, Nagaraja N.**

*Research Scholar, DoS in Commerce, University of Mysore, Mysore, India

**Associate Professor, DoS in Commerce, University of Mysore, Mysore, India

Online published on 11 April, 2018.

Abstract

The study aims to through empirical observation prove the influence of ordinary conversion of India monetary accounting to the International monetary coverage Standards (IFRS) on financial gain smoothing activities through investments and receivable's loss provisions of Indian firms for the 10-year amount. before IFRS implementation, investments and receivable's loss provisioning is that the issue, to social control manipulation, probably because of the weakness in generally accepted accounting practices that has a chamber for managers to manage earnings. We guess that the sturdy revealing necessities underneath IFRS may decrease financial gain smoothing activities of the IFRS adopters. Our paper inquires the results of IFRS adoption on Indian firms, as previous studies provide abundant attention to European Union (EU) sample case. The results indicate that here is not any concrete proof that IFRS, significantly IAS thirty-nine is related to mitigating financial gain smoothing activities of firms in India. However, financial gain smoothing activities do decline in usually listed firms of India once IFRS adoption.

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Keywords

Income smoothing, IFRS, Indian companies.

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