Expectation Gap Analysis in Corporate Financial Reporting Practices in India
"Expectation Gap Analysis in Corpora..." refers background in this paper
...…technology support and trained accountants, taxation and investors’ protection issues, substantial enhancements in audit fees and other related accounting costs, slack in availability of IFRS literature, continuous amendments in IFRS and translation-related bottlenecks (Sharma et al., 2017)....
"Expectation Gap Analysis in Corpora..." refers result in this paper
...Costs of Capital Studies concluded that the voluntary IFRS adoptions have yielded mixed results like significantly reduced capital costs in the USA, Cyprus, the EU countries and Germany (Han & He, 2013), while no evidence could be traced in other countries (Daske et al., 2009)....
"Expectation Gap Analysis in Corpora..." refers methods in this paper
...The survey strategy is preferred for accessing its underlying benefits and the rationale for adopting the online survey is indicated in accounting literature as well (Hayes & Baker, 2014)....