Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-04-13 DOI:10.1504/IJAAPE.2018.091061

Sandhya Bhatia, Arindam Tripathy

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引用次数: 6

Abstract

This study examines the impact of the transition from generally accepted accounting principles of Indian jurisdiction (IGAAP) to international financial reporting standards (IFRS) on IT firms' reported performance efficiencies that are measured through different types of efficiencies of firms with the application of window analysis based on data envelopment analysis (DEA). We find that IT firms, in general, are found to operate on increasing returns to scale (IRS) indicating thereby cost diaspora in their advantage while raising the scale of production. Our statistical analysis also provides enough evidence that relative gross, technical and scale efficiencies of the firms remain relatively unchanged with a switching of accounting standards from IGAAP to IFRS. The semblance of impact on the reported relative performance efficiencies of the competing firms indicates the resemblances of accounting procedures that are being used under both standards in measuring the accounting amounts.

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采用《国际财务报告准则》对公司效率报告的影响：以印度信息技术公司为例

本研究考察了从印度司法管辖区的公认会计原则(IGAAP)向国际财务报告准则(IFRS)过渡对IT公司报告的绩效效率的影响，这些绩效效率是通过应用基于数据包络分析(DEA)的窗口分析的不同类型的公司效率来衡量的。我们发现，一般来说，IT公司都是在规模收益递增(IRS)的基础上运作的，这表明在提高生产规模的同时，它们的优势是成本分散。我们的统计分析也提供了足够的证据，表明会计准则从IGAAP转换为IFRS后，公司的相对总效率、技术效率和规模效率保持相对不变。对竞争公司报告的相对绩效效率的影响的相似性表明，在两个标准下，在计量会计金额时所使用的会计程序是相似的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.