( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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COMPARATIVE STUDY OF PROFITABILITY AND LIQUIDITY OF SELECTED COMPANIES: BEFORE AND AFTER THE ADOPTION OF INDIAN ACCOUNTING STANDARDS

    2 Author(s):  SHAH KANISHA UMANG,DR.VINOD NAYAK

Vol -  15, Issue- 1 ,         Page(s) : 129 - 137  (2024 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

The adoption of Indian Accounting Standards (IND AS) marks a critical moment in how Indian companies communicate their financial status. This study takes a deep dive into what happens when companies switch to IND AS, exploring how it influences the profitability and overall financial performance of a carefully selected group of four companies spanning various industries.

Gupta, P., Akhter, J. and Chaklader, B. (2017), The Impact of IFRS Adoption on Key Financial Ratios - An Analysis of Wipro, Imperial Journal of Interdisciplinary Research (IJIR), vol. 3 (4), ISSN : 2454-1362.
Desai, H. (2016), IND AS converged with IFRS, Abhinav National Monthly Refereed Journal of Research in Commerce & Management, vol. 5(1), ISSN 2277-1166.

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