IFRS

In common with other countries India has been drawn into a global trend of standardising national accounting practices with international norms to enhance its ability to attract inward foreign investment and gain increased access to global capital markets. In 2004, India committ…

This study investigates the determinants of adopting accounting standards (AAOIFI, IFRS or local standards) in thirty different countries with an Islamic banking industry. This study also examines the link between corporate governance disclosure, corporate social responsibility …