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  • Accounting Theory and Empirical Research - Research Proposal

    Transféré par

    Anish S.Menon
    69 vues1 page
    The researcher proposes to examine the impact of India's three newest accounting standards - AS 30, AS 31, and AS 32 - on parameters like cost of capital, earnings, and returns. The researcher would analyze changes to cost of capital, earnings response coefficients as a proxy for earnings quality, and changes to reserves and other accounting statements brought about by the new disclosure requirements. The analysis seeks to understand the effect of the new standards drafted by the Institute of Chartered Accountants of India.

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    Research Proposal for accounting theory course

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    Research Proposal

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    The researcher proposes to examine the impact of India's three newest accounting standards - AS 30, AS 31, and AS 32 - on parameters like cost of capital, earnings, and returns. The researcher would analyze changes to cost of capital, earnings response coefficients as a proxy for earnings quality, and changes to reserves and other accounting statements brought about by the new disclosure requirements. The analysis seeks to understand the effect of the new standards drafted by the Institute of Chartered Accountants of India.

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    © All Rights Reserved
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    69 vues1 page

    Accounting Theory and Empirical Research - Research Proposal

    Transféré par

    Anish S.Menon
    The researcher proposes to examine the impact of India's three newest accounting standards - AS 30, AS 31, and AS 32 - on parameters like cost of capital, earnings, and returns. The researcher would analyze changes to cost of capital, earnings response coefficients as a proxy for earnings quality, and changes to reserves and other accounting statements brought about by the new disclosure requirements. The analysis seeks to understand the effect of the new standards drafted by the Institute of Chartered Accountants of India.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 1

    Accounting Theory and Empirical Research Research Proposal

    Anish Shankar Menon January 20, 2014

    The Accounting Standards (AS) are drafted in India by the Institute of Chartered Accountants of India (ICAI). Most of the ASs are mandatory while some are recommendatory in nature. The three newest standards are AS 30 (Financial Instruments: Recognition and Measurement and Limited Revisions to AS 2, AS 11 (revised 2003), AS 21, AS 23, AS 26, AS 27, AS 28 and AS 29), AS 31 (Financial Instruments: Presentation) and AS 32 (Financial Instruments: Disclosures, and limited revision to Accounting Standard (AS) 19, Leases). The researcher would like to examine the impact of these disclosures. The impact could be on parameters such as cost of capital, earnings and returns. (For example the Earnings Response Coecient can be used as a proxy of earnings quality.) The scope could be broadened by seeing what changes in the nal accounting statements have been brought about by these disclosures especially in reserves etc.

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