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June-2019
eISSN: 2349-5162
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Journal of Emerging Technologies and Innovative Research ( 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
UGC Approved Journal no 63975(19)
ISSN: 2349-5162 | ESTD Year : 2014 Call for Paper
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UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975
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Published Paper ID:
JETIR1906D56
Registration ID:
215932
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Title
IMPACT DIFFERENCE OF IFRS AND IGAAP ON THE FINANCIAL PERFORMANCE OF IT SECTOR WITH REFERENCE TO TCS & INFOSYS
Authors
Abstract
The present study has been focused on the adoption of IFRS impact is having any difference compared with the IGAAP for the IT Industries. The study has considered the historical data from the period of 2011- 12 to 2015-16. The study has considered the key financial ratios and measured under the IGAAP and IFRS and measured the impact with the help of ordinary least square method. The study result stated that the TCS and Infosys eps and roa and roe are significantly influenced higher under IFRS compared to the IGAAP. The study found that the after the adoption of IFRS the earnings per share has grown slightly higher compared with the IGAAP. This study is useful to the Indian industries, charted accountants, Tax consultants and academicians.
Key Words
EPS, IFRS, IGAAP, ROA ROE, TCS, INFOSYS
Cite This Article
"IMPACT DIFFERENCE OF IFRS AND IGAAP ON THE FINANCIAL PERFORMANCE OF IT SECTOR WITH REFERENCE TO TCS & INFOSYS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.16-23, June-2019, Available :http://www.jetir.org/papers/JETIR1906D56.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
"IMPACT DIFFERENCE OF IFRS AND IGAAP ON THE FINANCIAL PERFORMANCE OF IT SECTOR WITH REFERENCE TO TCS & INFOSYS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp16-23, June-2019, Available at : http://www.jetir.org/papers/JETIR1906D56.pdf
Publication Details
Published Paper ID: JETIR1906D56
Registration ID: 215932
Published In: Volume 6 | Issue 6 | Year June-2019
DOI (Digital Object Identifier): http://doi.one/10.1729/Journal.21534
Page No: 16-23
Country: SURYAPET, TELANGANA, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication
Published Paper URL :: https://www.jetir.org/view?paper=JETIR1906D56
Published Paper PDF: https://www.jetir.org/papers/JETIR1906D56
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