perceived costs and benefits of ifrs adoption of cross-border mergers: a statistical analysis of indian and chinese companies
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2014
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Abstract
The purpose of this quantitative study was to examine the links between IFRS adoption
status, mergers tempo, and perception of IFRS costs and benefits among Indian and Chinese
companies. As more capital accrues in India and China, more cross-border mergers activity initiated
from these countries should be expected. This paper is trying to extant a research to observe the
results related the adaption of IFRS in India and China. During the analyses around 2 authors‘ books
were related to this paper. During the study it was focused to collect information observation through
published academic books and articles. Some questions raised by the increased tempo of cross-border
mergers activity are as follows: (a) What are the differences between Indian and Chinese companies‘
perceptions of IFRS costs and benefits? (b) What are the differences between IFRS adopters and
IFRS non-adopters in perceptions of IFRS costs and benefits? This study identified some significant
differences between Indian and Chinese companies‘ perceived IFRS costs and benefits, centering on
the role that management accounting played for Chinese companies. Additionally, there were
significant differences between how IFRS adopters and non-adopters perceived IFRS in terms of
statement simplification, global credibility, and investor attractiveness. This study provides a
statistical analysis for the IFRS adaption process of Indian and Chinese companies for the crossborder
merger actions.
| Reference Key |
mert2014actaperceived
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|---|---|
| Authors | ;Ibrahim Mert |
| Journal | organic process research and development |
| Year | 2014 |
| DOI |
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| URL | |
| Keywords | Keywords not found |
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