UGC Approved Journal no 63975(19)
New UGC Peer-Reviewed Rules

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 6 Issue 5
May-2019
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1905E23


Registration ID:
210709

Page Number

152-155

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Title

IFRS AND DISCLOSURE QUALITY: A PERCEPTIONAL STUDY

Abstract

The purpose of this study is to know the perceptions of Academicians about the disclosure quality of financial reporting during International Financial Reporting Standards (IFRS) regime. The Structured Questionnaire was used to collect the opinion from the respondents. The hypothesis developed for the study has been tested using one sample-t test (parametric). From the study it was found that there is a positive relationship between IFRS and Disclosure Quality since all the disclosure items significant at 5% level of significance

Key Words

IFRS, Disclosure of financial reporting and Quality

Cite This Article

" IFRS AND DISCLOSURE QUALITY: A PERCEPTIONAL STUDY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.152-155, May-2019, Available :http://www.jetir.org/papers/JETIR1905E23.pdf

ISSN


2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

" IFRS AND DISCLOSURE QUALITY: A PERCEPTIONAL STUDY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp152-155, May-2019, Available at : http://www.jetir.org/papers/JETIR1905E23.pdf

Publication Details

Published Paper ID: JETIR1905E23
Registration ID: 210709
Published In: Volume 6 | Issue 5 | Year May-2019
DOI (Digital Object Identifier):
Page No: 152-155
Country: Mysuru, Karnataka, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication
Published Paper URL :: https://www.jetir.org/view?paper=JETIR1905E23
Published Paper PDF: https://www.jetir.org/papers/JETIR1905E23

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