DOIONLINE

DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-11501

Publish In
International Journal of Management and Applied Science (IJMAS)-IJMAS
Journal Home
Volume Issue
Issue
Volume-4,Issue-3  ( Mar, 2018 )
Paper Title
IFRSS Convergence and Expectation Gap: Evidence from Investors
Author Name
Rajat Deb, P. Debnath
Affilition
PhD Scholar, Department of Commerce, Tripura University, Suryamaninagar-799022, West Tripura, Tripura, India. Professor & Research Supervisor, Department of Commerce, Tripura University, Suryamaninagar-799022, West Tripura, Tripura, India
Pages
65-68
Abstract
The study has motivated to assess through online survey Indian stock market investors’ expectation gaps, if any on IFRSs convergence. Review of related literature has guided to set two research hypotheses and the items of the questionnaire. The reliability and validity of the instrument has been checked through protocol interviews followed by a pilot study. Applying Judgmental sampling technique questionnaires have been mailed to shortlisted 450 stock market investors of which 153 responses (34%) received till 20th November, 2017 which have been assessed to assay the gaps in four parameters. Inferential statistics have validated for likely to reject the null hypotheses and it has concluded that Indian regulatory requirements likely have influenced the convergence and such convergence would probably improve corporate reporting practices, quality of audit reports and practitioners’ forecasting. It has duly acknowledged limitations, pointed out practical implications and has chalked out future research roadmap. Keywords - Expectation gaps, Ind AS, investors, on line survey, inferential statistics. JEL - C83, M41.
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