000			01882nam a22001577a 4500
999			_c518416 _d518416
008			210923b ||||| |||| 00| 0 eng d
100			_aDeb, Rajat et al _929443
245			_aExpectation gap analysis in corporate financial reporting practices in India
260			_aManagement and Labour Studies
300			_a46(1), Feb, 2021: p.38-58
520			_aThis article assesses the expectation gap of the practitioners and investors, if any, on the selected four parameters regarding India’s corporate reporting practices and in a curtail period of International Financial Reporting Standards (IFRS) convergence transition. Related literature has validated the primary goal of the International Accounting Standard Board to reduce accounting treatment heterogeneity and to reduce information asymmetry by harmonizing the national GAAP into IFRS through adoptions or convergences. India, for multiple reasons, has preferred the convergence route, and the converged versions of IFRS (Ind-AS) have been implemented during the financial year from 2016 to 2017 for the selected industries. For executing the study, it has framed a self-administered questionnaire for conducting an online survey between the two groups of sample respondents chosen through non-probability sampling methods. The questionnaire has been pretested for assaying its reliability and validity before the final survey. The study has concluded that before the outsets of the convergence expectation gap were existed which unlikely to reduce even after the IFRS convergence. Finally, it has acknowledged few limitations, indicated practical implications and sketched the future research road map. – Reproduced
650			_aIFRS convergence, Expectation gap, Survey, Weighted expectation gap, Inferential statistics _927533
773			_aManagement and Labour Studies
906			_aINVESTMENT
942			_cAR