HIGHLIGHTS
- What: One of the primary goals of adoption of IFRS is to promote the international comparability of financial reporting.
- Who: ARJUN from the Instruments (DFIs) in India have published the Article: AN EMPIRICAL STUDY, in the Journal: (JOURNAL) of 12/Dec/2024
- How: The disclosure score index has been developed using existing accounting literature and includes the following key features Binary Each firm`s score is calculated as follows 𝑛 Ts=∑ di 𝑖=1 Dr. Arjun Gope IJMEI Volume 10 Issue 12 December 2024 WhereDisindex indicates disclosure Index Score which is the impact of Ind . . .
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